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FISCAL NOTE
Senate Bill 232
Committee: Finance and Taxation General FundSponsor: Senator Chris Elliott
Analyst: Jennifer Farish Date: 05/24/2023
Senate Bill 232 as introduced would authorize the operation of peer-to-peer car sharing
programs and would exclude the gross proceeds derived by a shared vehicle owner (the lessor)
of peer-to-peer car sharing vehicles from payment of privilege or license taxes if sales and use
taxes were paid upon the purchase of the shared vehicle in the jurisdiction in which the shared
vehicle owner purchased the vehicle. This would reduce receipts to the State General Fund by
an undetermined amount dependent upon the gross proceeds derived by a shared vehicle owner
that paid sales and use taxes upon the purchase of a shared vehicle in the jurisdiction in which
the shared vehicle was purchased and the amount of privilege or license taxes that would otherwise
have been collected.