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The Nexus
BUSINESSJul 27 · 20:22 UTCCOURTHOUSE NEWSJoe Duhownik

Colorado rental car tax survives 10th Circuit scrutiny

A 10th Circuit panel upheld Colorado’s $3 daily 'congestion impact fee' on rental cars, ruling it is not preempted by federal law. The court found the tax applies to consumers, not businesses, distinguishing it from the 1973 Anti-Head Tax Act, which prohibits taxes on airport businesses.

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10th CircuitorganizationColoradoplaceAmerican Car Rental Associationorganizationcongestion impact feetopicAnti-Head Tax Act of 1973topicColorado High Performance Transportation EnterpriseorganizationScott Mathesonpersonfederal lawtopic
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