In this Chapter the following words and phrases shall have the meanings given to them in this Section unless the context clearly requires otherwise:

(1) Department. The Department of Revenue.

(2) Rental Vehicle. A private passenger motor vehicle designed to transport fifteen or fewer passengers, or a truck, trailer or semitrailer used in the transportation of property other than commercial freight, that is rented without a driver, is part of a fleet of five or more rental vehicles that are used for that purpose and owned or leased by the same person or entity, and is rented for a period of twenty-nine or fewer consecutive days.

(3) Vehicle Rental Company. Any business entity engaged in the business of renting motor vehicles in the Commonwealth of Pennsylvania.

(4) Purchase Price. The full consideration paid or delivered or promised to be paid to the Vehicle Rental Company for the vehicle rental, including, but not limited to, charges for vehicle use, excess mileage, pick up and drop off, vehicle damage waiver, insurance, child car seat, car top carrier and cellular phone, but excluding charges for State and local taxes.