Oklahoma 2022 Regular Session

Oklahoma Senate Bill SB355 Latest Draft

Bill / Enrolled Version Filed 04/22/2021

                             
 
 
An Act 
ENROLLED SENATE 
BILL NO. 355 	By: Rosino of the Senate 
 
  and 
 
  Sims, Phillips and Echols 
of the House 
 
 
 
 
 
 
An Act relating to motor vehicles; creating the Peer -
to-Peer Car Sharing Program Act; defin ing terms; 
requiring assumption of liability for certai n losses 
or injuries; providing for actions resulting in 
nonliability; providing for minimum compulsory 
insurance coverage; stating certain parties charged 
with maintaining insurance coverage; requirin g 
certain primary insurance coverage; providing for 
controlling insurance coverage for out-of-state 
accidents; providing for when certain entities assume 
primary liability; requiring certain coverage and 
duty to defend; providing exceptions; requiring 
certain nondependence on other insurers; disallowing 
certain limits to liability and contracting; allowing 
for certain indemnification; providing for certain 
notice; making certain exclusions; allowing for 
certain insurance pol icy exclusions; stating the act 
does not invalidate, limit or restrict insurers from 
underwriting or the ability to cancel or nonrenew 
policies; requiring collection and verification of 
certain records; requiring retention of records; 
exempting owner from vicarious liability; providing 
for right to seek contribution; requiring certain 
insurable interest; providing for certain 
nonliability; allowing program to maintain certain 
policy coverages; requiring certain disclosures; 
stating certain requirements of c ar sharing program 
agreement; requiring certain recordkeeping; stating 
certain party responsibilities and requirements;   
 
ENR. S. B. NO. 355 	Page 2 
stating certain requirements of programs and owners; 
requiring verification of safety recalls; providing 
for certain nonuse of car; requ iring certain notice; 
amending 68 O.S. 2011, Section 2110, as amended by 
Section 5, Chapter 316, O.S.L. 2012 (68 O.S. Supp. 
2020, Section 2110), which relates to rental tax; 
specifying rental tax shall not apply to certain 
shared vehicles; providing for collection of tax; 
defining terms; authorizing the Oklahoma Tax 
Commission to prescribe ce rtain rules and 
regulations; providing for codification; and 
providing an effective date. 
 
 
 
 
SUBJECT:  Creating the Peer-to-Peer Car Sharing Program Act 
 
BE IT ENACTED BY THE PEOPLE OF THE STATE OF OKLAHOMA: 
 
SECTION 1.     NEW LAW     A n ew section of law to be codified 
in the Oklahoma Statutes as Section 1050 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
Sections 1 through 15 of this act shall be known and may be 
cited as the “Peer-to-Peer Car Sharing Program Act”. 
 
SECTION 2.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1051 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
As used in the Peer-to-Peer Car Sharing Program Act: 
 
1.  “Peer-to-peer car sharing” or “sharing” means the authorized 
use of a vehicle by an individual other than the vehicle ’s owner 
through a peer-to-peer car sharing program; 
 
2.  “Peer-to-peer car sharing prog ram” or “program” means a 
business platform that connects vehicle owners with drivers to 
enable the sharing of vehicles for financial consideration.  A peer-
to-peer car sharing program is not engaged in “renting motor 
vehicles without a driver ” in Oklahoma within the meaning of Sectio n   
 
ENR. S. B. NO. 355 	Page 3 
2110 of Title 68 of the Oklahoma Statutes, except as specifically 
provided in that section.  A peer-to-peer car sharing program is not 
“engaged in the business of renting motor vehicles with out drivers” 
under the provisions o f Section 8-101 of Title 47 of the Oklahoma 
Statutes.  A peer-to-peer car sharing program is not a service 
provider who is solely providing hardware or software as a service 
to a person or entity that is not effectuating payment of financial 
consideration for the use of a shared vehic le. A peer-to-peer car 
sharing program shall not be considered a tran sportation network 
company as defined in Section 1011 of Title 47 of the Oklahoma 
Statutes; 
 
3.  “Peer-to-peer car sharing program agreement ” or “agreement” 
means the terms and condition s applicable to a shared vehicle owner 
and a shared vehicle driver that govern the use of a shared vehicle 
through a peer-to-peer car sharing program .  A peer-to-peer car 
sharing program agreement is not a rental agreement within the 
meaning of Section 211 0 of Title 68 of the Oklahoma Statutes, except 
as specifically provided in that section. A peer-to-peer car 
sharing program agreement is not an agreement to rent a motor 
vehicle without a driver under the provisions of Section 8-101 of 
Title 47 of the Oklahoma Statutes; 
 
4.  “Shared vehicle” or “vehicle” means a vehicle that is 
available for sharing through a peer -to-peer car sharing program .  A 
shared vehicle is not a “motor vehicle that is rented ” within the 
meaning of Section 2110 of Title 68 of the Okl ahoma Statutes, except 
as specifically provided in that section.  A shared vehicle is not a 
“motor vehicle engaged in the business of renting a motor vehicle 
without a driver” as described pursuant to Section 8 -101 of Title 47 
of the Oklahoma Statutes ; 
 
5. “Shared vehicle driver” or “driver” means an individual who 
has been authorized to drive the shared vehicle by the shared 
vehicle owner under a car sharing program agreement; 
 
6.  “Shared vehicle owner ” or “owner” means the registered owner, 
or a person or entity designated by the registered owner, of a 
vehicle made available for sharing to shared vehicle drivers through 
a peer-to-peer car sharing program; 
   
 
ENR. S. B. NO. 355 	Page 4 
7.  “Car sharing delivery period ” or “delivery period” means the 
period of time during which a shar ed vehicle is being delivered to 
the location of the car sharing start time , if applicable, as 
documented by the governing car sharing program agreement; 
 
8.  “Car sharing period” or “sharing period” means the period of 
time that commences with the car sha ring delivery period or, if 
there is no car sharing delivery period, that co mmences with the car 
sharing start time and, in either case, ends at the car sharing 
termination time; 
 
9.  “Car sharing start time ” or “start time” means the time when 
the shared vehicle becomes subject to the control of the shared 
vehicle driver, at or af ter the time the reservation of a shared 
vehicle is scheduled to begin, as documented in the records of a 
peer-to-peer car sharing program; and 
 
10.  “Car sharing termination time ” or “termination time” means 
the earliest of the following events: 
 
a. the expiration of the agreed-upon period of time 
established for the use of a shared vehicle according 
to the terms of the car sharing program agreement, if 
the shared vehicle is deliv ered to the location agreed 
upon in the car sharing program agreement, 
 
b. when the shared vehicle is returned to a location as 
alternatively agreed upon by the shared vehicle owner 
and the shared vehicle driver as communicated through 
a peer-to-peer car sharing program agreem ent, which 
alternatively agreed upon location shall be 
incorporated into the car sharing program agreement, 
or 
 
c. when the shared vehicle owner, or the shared vehicle 
owner’s authorized designee, takes possession and 
control of the shared vehicle. 
 
SECTION 3.    NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1052 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
   
 
ENR. S. B. NO. 355 	Page 5 
A.  A peer-to-peer car sharing program shall assume liability , 
except as provided in subsection B of this section, of a shared 
vehicle owner for bodily injury or property damage to third parties 
or uninsured and underinsured motorist or personal injury protection 
losses during the car sharing period, in an amount st ated in the 
peer-to-peer car sharing program agreement, whi ch shall not be less 
than those set forth in Section 7 -600 et seq. of Title 47 of the 
Oklahoma Statutes. 
 
B.  Notwithstanding the definition of “car sharing termination 
time” as set forth in Section 2 of this act, the assumption of 
liability under subsectio n A of this section shall not apply to any 
shared vehicle owner when a shared vehicle owner: 
 
1.  Makes an intentional or fraudulent material 
misrepresentation or omission to the peer-to-peer car sharing 
program before the car sharing period in which the lo ss occurred; or 
 
2.  Acts in concert with a shared vehicle driver who fails to 
return the shared vehicle pursuant to the terms of the car sharing 
program agreement. 
 
C.  Notwithstanding the definitio n of “car sharing termination 
time” as set forth in Section 2 of this act, the assumption of 
liability under subsection A of this section shall apply to bodily 
injury, property damage, uninsured and underinsured moto rist or 
personal injury protection losse s by damaged third parties required 
by Section 7-600 et seq. of Title 47 of the Oklahoma Statutes. 
 
SECTION 4.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 10 53 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A.  A peer-to-peer car sharing program shall ensure that, during 
each car sharing period, the shared vehicle owner and the shared 
vehicle driver are insured under a motor vehicle liability insurance 
policy that provides insurance coverage in amounts no less than the 
minimum amounts set forth in Section 7-600 et seq. of Title 47 of 
the Oklahoma Statutes, and: 
   
 
ENR. S. B. NO. 355 	Page 6 
1.  Recognizes that the shared vehicle insured under the policy 
is made available and used through a peer -to-peer car sharing 
program; or 
 
2.  Does not exclude use o f a shared vehicle by a shared vehicle 
driver. 
 
B.  The insurance required under subsection A of this section 
may be satisfied by motor vehicle liability insu rance maintained by: 
 
1.  A shared vehicle owner; 
 
2.  A shared vehicle driver; 
 
3.  A peer-to-peer car sharing program; or 
 
4.  Any combination of a shared vehicle owner, a shared vehicle 
driver and a peer-to-peer car sharing program. 
 
C.  The insurance requir ed in subsection B of this section, th at 
is satisfying the requirement of subsection A of this sect ion, shall 
be primary during each car sharing period , and in the event that a 
claim occurs in another state with minimum financial responsibility 
limits higher than those provided pursuant to Sec tion 7-600 et seq. 
of Title 47 of the Oklahoma Statutes, duri ng the car sharing period, 
the coverage maintained under subsection E of this section shall 
satisfy the difference in minimum coverage amounts, up to the 
applicable policy limits. 
 
D.  The insurer, insurers, or peer-to-peer car sharing program 
providing coverage under subsection A or B of this section shall 
assume primary liability for a claim when: 
 
1.  A dispute exists as to who was in control of the shared 
motor vehicle at the ti me of the loss and the peer-to-peer car 
sharing program does not have availabl e, did not retain, or fails to 
provide the information required by Section 5 of this act; or 
 
2.  A dispute exists as to whether the shared vehicle was 
returned to the alternatively agreed upon lo cation as required under 
Section 2 of this act. 
   
 
ENR. S. B. NO. 355 	Page 7 
E.  If insurance maintained by a shared vehicle owner or shared 
vehicle driver in accordance with subsection B of this section has 
lapsed or does not provide the requir ed coverage, insurance 
maintained by a peer-to-peer car sharing progr am shall provide the 
coverage required by subsection A of this section beginning with the 
first dollar of a claim and shall have the duty to defend such clai m 
except under circumstances a s set forth in subsection B of Section 3 
of this act. 
 
F.  Coverage under an automobile insurance policy maintained by 
the peer-to-peer car sharing program shall not be dependent on 
another automobile insurer first denying a cl aim, nor shall another 
automobile insurance policy be required to first deny a claim. 
 
G.  Nothing in the Peer-to-Peer Car Sharing Program Act shall: 
 
1.  Limit the liability of the peer -to-peer car sharing program 
for any act or omission of the program itse lf that results in injury 
to any person as a result of the use of a shared vehicle through a 
peer-to-peer car sharing program; or 
 
2.  Limit the ability of the peer -to-peer car sharing program 
to, by contract, seek indemnification from the shared vehicle ow ner 
or the shared vehicle driver for economic loss sustained by the 
peer-to-peer car sharing progra m resulting from a breach of the 
terms and conditions of the car sharing program agreement. 
 
SECTION 5.     NEW LAW     A new section of law t o be codified 
in the Oklahoma Statutes as Section 1054 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
At the time a vehicle owner registers as a shared vehicle owner 
on a peer-to-peer car sharing program and prior to the time the 
shared vehicle owner makes a shared vehicle available for car 
sharing on the peer-to-peer car sharing program, the program shall 
notify the shared vehicle owner that, if the shared vehicle has a 
lien against it, the use of the shared vehicle thro ugh a peer-to-
peer car sharing program, including use without physical damage 
coverage, may violate the terms of the contract with the lienholder. 
   
 
ENR. S. B. NO. 355 	Page 8 
SECTION 6.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Se ction 1055 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A.  An authorized insurer that writes motor vehicle liability 
insurance in this state may exclude any and all coverage and the 
duty to defend or indemnify for any claim afforded under a shared 
vehicle owner’s motor vehicle liability insurance policy including, 
but not limited to: 
 
1.  Liability coverage for bodily injury and property damage; 
 
2.  Personal injury protection coverage; 
 
3.  Uninsured and underinsured mo torist coverage; 
 
4. Medical payments coverage; 
 
5.  Comprehensive physical damage coverage; and 
 
6.  Collision physical damage coverage. 
 
B.  Nothing in the Peer-to-Peer Car Sharing Program Act shall 
invalidate or limit an exclusion contained in a motor vehi cle 
liability insurance policy including any insurance policy in use or 
approved for use, that exclu des coverage for motor vehicles made 
available for rent, sharing, hire or for any business use. 
 
C.  Nothing in the Peer-to-Peer Car Sharing Program Act 
invalidates, limits or restricts an insurer’s ability under existing 
law to underwrite any insurance pol icy. Nothing in the Peer-to-Peer 
Car Sharing Program Act invalidates, limits or restricts an 
insurer’s ability under existing law to cancel and non-renew 
policies. 
 
SECTION 7.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1056 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A peer-to-peer car sharing program shall co llect and verify 
records pertaining to the use of a vehicle, including, but not 
limited to, times use d, car sharing period pickup and drop off   
 
ENR. S. B. NO. 355 	Page 9 
locations, fees paid by the shared vehicle driver and revenues 
received by the shared vehicle owner, and provide that information 
upon request to the shared vehicle owner, the shared vehicle owner ’s 
insurer or the shared vehicle driver’s insurer to facilitate a claim 
coverage investigation , settlement, negotiation or litigation .  The 
peer-to-peer car sharing program shall retain the records for a time 
period not less than the applicable personal injury statute of 
limitations. 
 
SECTION 8.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1057 of Title 47, unless ther e 
is created a duplication in numbering, reads as follows: 
 
A peer-to-peer car sharing program and a s hared vehicle owner 
shall be exempt from vicarious liability consistent with 49 U.S.C., 
Section 30106, and under any state or local law that imposes 
liability solely based on vehicle ownership. 
 
SECTION 9.     NEW LAW     A new section of la w to be codified 
in the Oklahoma Statutes as Section 1058 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A motor vehicle insurer that defends or indemnifies a claim 
against a shared vehicle that is excluded under the ter ms of its 
policy shall have the right to seek contribution against the motor 
vehicle insurer of the peer -to-peer car sharing program if the claim 
is: 
 
1. Made against the shared vehicle owner or the shared vehicle 
driver for loss or injury that occurs duri ng the car sharing period; 
and 
 
2.  Excluded under the terms of its policy. 
 
SECTION 10.     NEW LAW     A new section of law to be codifie d 
in the Oklahoma Statutes as Section 1059 of Title 47, unless there 
is created a duplication in numberi ng, reads as follows: 
 
A.  Notwithstanding any other law, statute, rule or regulation 
to the contrary, a peer -to-peer car sharing program shall have an 
insurable interest in a shared vehicle during the car sharing 
period.   
 
ENR. S. B. NO. 355 	Page 10 
 
B.  Nothing in this section shall c reate liability on a peer-to-
peer car sharing program to maintain the coverage mandated by 
Section 4 of this act. 
 
C.  A peer-to-peer car sharing program may own and maintain as 
the named insured one or more policies of motor vehicle liability 
insurance that provide coverage for: 
 
1.  Liabilities assumed by the peer -to-peer car sharing program 
under a peer-to-peer car sharing program agreement; 
 
2.  Liability of the shared vehicle owner; 
 
3. Damage or loss to the shared motor vehicle; or 
 
4.  Liability of the s hared vehicle driver. 
 
SECTION 11.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1060 of Title 4 7, unless there 
is created a duplication in numbering, reads as follows: 
 
Each car sharing program agreem ent made in this state shall 
disclose to the shared vehicle owner and the shared vehicle driver: 
 
1.  Any right of the peer -to-peer car sharing program t o seek 
indemnification from the shared vehicle owner or the shared vehicle 
driver for economic loss sust ained by the peer-to-peer car sharing 
program resulting from a breach of the terms and conditions of the 
car sharing program agreement; 
 
2.  That a motor vehicle liability insurance policy issued to 
the shared vehicle owner for the shared vehicle, or to the shared 
vehicle driver, does not provide a defense or indemnification for 
any claim asserted by the peer -to-peer car sharing program; 
 
3.  That the peer-to-peer car sharing program’s insurance 
coverage on the shared vehicle owner and the shared vehicle driv er 
is in effect only during each car sharing period and that, for any 
use of the shared vehicle by the shared vehicle driver after the car 
sharing termination time, the shared vehicle driver and the shared 
vehicle owner may not have insurance coverage;   
 
ENR. S. B. NO. 355 	Page 11 
 
4.  The daily rate, fees and, if applicable, any insurance or 
protection package costs that are charged to the shared vehicle 
owner or the shared vehicl e driver; 
 
5.  That the shared vehicle owner’s motor vehicle liability 
insurance may not provide coverage fo r a shared vehicle; 
 
6.  An emergency telephone number to personnel capable of 
fielding roadside assistance and other customer service inquiries; 
and 
 
7.  If there are conditions under which a shared vehicle driver 
must maintain a personal automobile insuran ce policy with certain 
applicable coverage limits on a primary basis in order to book a 
shared motor vehicle. 
 
SECTION 12.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1061 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A.  A peer-to-peer car sharing program may not enter into a 
peer-to-peer car sharing program agreement with a driver unless the 
driver who will operate the shared vehicle: 
 
1.  Holds a driver license issued under Section 6-101 et seq. of 
Title 47 of the Oklahoma Statutes that authorizes the driver to 
operate vehicles of the class of the shar ed vehicle; 
 
2.  Is a nonresident who: 
 
a. has a driver license issued by the state or country of 
the driver’s residence that authorizes the driver in 
that state or country to drive vehicles of the class 
of the shared vehicle, and 
 
b. is at least the same age as that required of a 
resident to drive; or 
 
3.  Otherwise is specifically authorized by Section 6 -101 et 
seq. of Title 47 of the Oklahoma Statutes to drive vehicles of the 
class of the shared vehicle.   
 
ENR. S. B. NO. 355 	Page 12 
 
B.  A peer-to-peer car sharing program shall keep a record of: 
 
1. The name and address of the shared vehicle driver; 
 
2.  The number of the driver license of the share d vehicle 
driver and each other person, if any, who will operate the shared 
vehicle; and 
 
3.  The place of issuance of the driver licens e. 
 
SECTION 13.     NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 106 2 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A peer-to-peer car sharing program shall have so le 
responsibility for any equipment, such as a Global Positioning 
System or other special equipment, that is put in or on t he vehicle 
to monitor or facilitate the car sharing transaction, and shall 
agree to indemnify and hold harmless the vehicle owner for any 
damage to or theft of such equipment during the sharing period not 
caused by the vehicle owner.  The peer -to-peer car sharing program 
has the right to seek indemnity from the shared vehicle driver for 
any loss or damage to such equipment that occurs d uring the sharing 
period. 
 
SECTION 14.    NEW LAW     A new section of law to be codified 
in the Oklahoma Statutes as Section 1063 of Title 47, unless there 
is created a duplication in numbering, reads as follows: 
 
A.  At the time a vehicle owner registers as a shared vehicle 
owner on a peer-to-peer car sharing program, and prior to the time 
when the shared vehic le owner makes a shared vehicle available for 
car sharing on the peer -to-peer car sharing program, the peer -to-
peer car sharing pro gram shall: 
 
1.  Verify that the shared vehicle does not have any safety 
recalls on the vehicle for which the repairs have not been made; and 
 
2.  Notify the shared vehicle owner of the requirements under 
subsection B of this section. 
   
 
ENR. S. B. NO. 355 	Page 13 
B.  1.  If the share d vehicle owner has received an actual 
notice of a safety recall on the vehicle, a shared vehicle owner may 
not make a vehicle a vailable as a shared vehicle on a peer -to-peer 
car sharing program until the safety recall repair has been made. 
 
2.  If a shared vehicle owner receives an actual notice of a 
safety recall on a shared vehicle while the shared vehicle is made 
available on the peer-to-peer car sharing program, the shared 
vehicle owner shall remove the shared vehicle as available on the 
peer-to-peer car sharing program, as soon as practicably possible 
after receiving the notice of the safety recall and until the safety 
recall repair has been made. 
 
3.  If a shared vehicle owner receives an actual notice of a 
safety recall while the shared vehicle is be ing used in the 
possession of a shared vehicle driver, as soon as practicably 
possible after receiving the notice of the safety re call, the shared 
vehicle owner shall notify the peer -to-peer car sharing program 
about the safety recall so that the shared ve hicle owner may address 
the safety recall repair. 
 
SECTION 15.     AMENDATORY     68 O.S. 2011, Section 2110, as 
amended by Section 5, Chapter 316, O.S.L. 2012 (68 O.S. Supp. 2020, 
Section 2110), is amended to read as follows: 
 
Section 2110. A.  There is hereby levied a rental tax of six 
percent (6%) on the gross receipts of all motor vehicle rental 
agreements as provided in this section.  This tax shall be levied on 
any rental agreement of ninety (90) days or less duration on any 
motor vehicle that is rented to a person by a business engaged in 
renting motor vehicles without a driver in Oklahoma, irrespective of 
the state in which the vehicle is registered.  This rental tax shall 
not apply to the following: 
 
1.  Any lease agreements; 
 
2.  Any truck or truck-tractor registered pursuant to the 
provisions of Section 1120 or Section 1133 of Title 47 of the 
Oklahoma Statutes having a laden weight or a combined laden weight 
of eight thousand (8,000) pounds or more; or 
   
 
ENR. S. B. NO. 355 	Page 14 
3.  Any trailer or semitrai ler registered pursuant to the 
provisions of Section 1133 of Title 47 of the Oklahoma Statutes.  
For purposes of this section, “vehicle” and “person” shall have the 
same meanings as defined in Section 2101 of this title ; or 
 
4.  Any shared vehicle upon the purchase of which applicable 
taxes were paid. 
 
B.  The rental tax specified in subsection A of this section 
shall be apportioned in the manner as provided in Section 2102 of 
this title. 
 
C.  A deduction from gross receipts for bad debts shall be 
allowed for the rental tax specified in subsection A of this 
section.  For purposes of this section, “bad debts” shall have the 
same meaning as defined in Section 1366 of this title. 
 
D.  The tax hereby levied shall be collected from the person 
renting the vehicle or shared vehicle driver at the time of the 
payment of the rental agreement and shall be due and payable to the 
Oklahoma Tax Commission by the business engaged in renting these 
vehicles or peer-to-peer car sharing program, but only with respect 
to shared vehicles upon the purchase of which applicable taxes were 
not paid, on the twentieth day of each month following the month in 
which payments for rental agreements subject to tax are made.  The 
Tax Commission shall implement such rules and regulations and devise 
such forms as it deems necessary for the orderly collection of this 
tax and the excise tax and penalty provided for in paragraph 9 10 of 
Section 2105 of this title. 
 
E.  The provisions of this section shall not apply to state 
government entities. 
 
F.  As used in this section: 
 
1.  “Rental agreement” means an agreement of ninety (90) days or 
less duration on any motor vehicle that is rented to a person by a 
business engaged in renting motor ve hicles without drivers in this 
state and includes those peer-to-peer car sharing agreements only 
involving shared vehicles for which the shared vehicle owner has not 
paid the applicable taxes upon purcha se of the shared vehicle; 
   
 
ENR. S. B. NO. 355 	Page 15 
2.  “Applicable taxes” means, with respect to shared vehicles 
purchased in Oklahoma, motor vehicle excise taxes levied under 
Section 2103 of this title and sales taxes levied under Section s 
1354 and 1355 of this title. With respect to vehicles not purchased 
in Oklahoma, applicable taxes refers to the sales, use, excise or 
other tax generally due upon the purchase of a motor vehicl e in the 
jurisdiction in which th e shared vehicle was purchased; 
 
3.  “Peer-to-peer car sharing program ” shall have the same 
definition set forth in Se ction 2 of the Peer-to-Peer Car Sharing 
Program Act; 
 
4.  “Car sharing program agreement” shall have the same 
definition set forth in Section 2 of the Peer-to-Peer Car Sharing 
Program Act; 
 
5.  “Shared vehicle” shall have the same definition set forth in 
Section 2 of the Peer-to-Peer Car Sharing Program Act; 
 
6.  “Shared vehicle owner” shall have the same definit ion set 
forth in Section 2 of the P eer-to-Peer Car Sharing Program Act; and 
 
7.  “Shared vehicle driver ” shall have the same definition set 
forth in Section 2 of the Peer-to-Peer Car Sharing Program Act. 
 
G.  The Oklahoma Tax Commission is authorized to pres cribe rules 
and regulations as necessary to implement the provisions of this 
section. 
 
SECTION 16.  This act shall become effective November 1, 2021. 
   
 
ENR. S. B. NO. 355 	Page 16 
Passed the Senate the 9th day of March, 2021. 
 
 
  
 	Presiding Officer of the Senate 
 
 
Passed the House of Representatives the 20th day of April, 2021. 
 
 
  
 	Presiding Officer of the House 
 	of Representatives 
 
OFFICE OF THE GOVERNOR 
Received by the Office of the Governor this _______ _____________ 
day of ___________________, 20_______, at _______ o'clock _______ M. 
By: _______________________________ __ 
Approved by the Governor of the State of Oklahoma this _____ ____ 
day of _________________ __, 20_______, at _______ o'clock _______ M. 
 
 	_________________________________ 
 	Governor of the State of Oklahoma 
 
 
OFFICE OF THE SECRETARY OF STATE 
Received by the Office of the Secretary of State this _______ ___ 
day of __________________, 20 _______, at _______ o'clock _______ M. 
By: _______________________________ __