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<section article="gtr" article_name="Transportation" number="11-148.1" title_number="11" title_name="Vehicle Laws -- Definitions; General Provisions" subtitle_number="1" subtitle_name="Definitions">
  <level label="a">
    <text>“Rental vehicle” means a passenger car or a vehicle that may be registered as a Class D, E, F, G, or M vehicle under Title 13, Subtitle 9 of this article:</text>
    <level label="1">
      <text>That is acquired solely for rental purposes but will not be rented to the same person for a period of more than 180 consecutive days;</text>
    </level>
    <level label="2">
      <level label="i">
        <text>That, at the time of purchase, is part of a fleet of passenger cars owned by the same person, at least five of which meet the criteria in item (1) of this subsection;</text>
      </level>
      <level label="ii">
        <text>That, at the time of purchase, is part of a fleet of rental trucks owned by the same person, at least five of which meet the criteria in item (1) of this subsection;</text>
      </level>
      <level label="iii">
        <text>That, at the time of purchase, is part of a fleet of multipurpose passenger vehicles owned by the same person, at least five of which meet the criteria in item (1) of this subsection; or</text>
      </level>
      <level label="iv">
        <text>That, at the time of purchase, is part of a fleet of motorcycles owned by the same person, at least five of which meet the criteria in item (1) of this subsection;</text>
      </level>
    </level>
    <level label="3">
      <text>For which the owner does not provide a driver; and</text>
    </level>
    <level label="4">
      <text>That, if the vehicle is a passenger car or multipurpose passenger vehicle, will not be used to transport individuals or property for hire.</text>
    </level>
  </level>
  <level label="b">
    <text>“Rental vehicle” does not include:</text>
    <level label="1">
      <text>A dump truck, as described in § 13-919 of this article;</text>
    </level>
    <level label="2">
      <text>A tow truck, as described in § 13-920 of this article; or</text>
    </level>
    <level label="3">
      <text>A farm vehicle exempt from the sales and use tax under § 11-201(a) of the Tax - General Article.</text>
    </level>
  </level>
</section>
