Owners of rental trailers and semitrailers over six thousand pounds gross vehicle weight used solely in pool fleets must fully register a portion of the pool fleet in this state. To determine the percentage of total fleet vehicles that must be registered in this state, divide the gross revenue received in the reporting period for the use of the rental vehicles arising from rental transactions occurring in this state by the total revenue received in the reporting period for the use of the rental vehicles arising from rental transactions in all jurisdictions in which the vehicles are operated. Apply the resulting percentage to the total number of vehicles that must be registered in this state. Vehicles registered in this state must be representative of the vehicles in the fleet according to age, size, and value.