In this chapter, unless the context otherwise requires:

1. "Car sharing delivery period" means the period of time during which a shared vehicle is being delivered to the location of the car sharing start time as documented by the governing car sharing program agreement.

2. "Car sharing period" means the period of time that begins with the car sharing delivery period or the car sharing start time if there is no car sharing delivery period and ends at the car sharing termination time.

3. "Car sharing program agreement":

(a) Means the terms and conditions that apply to a shared vehicle owner and a shared vehicle driver and that govern the use of a shared vehicle through a peer-to-peer car sharing program.

(b) Does not include a rental agreement as defined in section 20-331.

4. "Car sharing start time" means the time when a shared vehicle becomes subject to the control of the shared vehicle driver at or after the time that the reservation of the shared vehicle is scheduled to begin as documented in the records of a peer-to-peer car sharing program.

5. "Car sharing termination time" means the earliest of the following:

(a) The agreed period of time established for the use of a shared vehicle in the governing car sharing program agreement expires and the shared vehicle is delivered to a location that is specified in the governing car sharing program agreement.

(b) When the shared vehicle is returned to a location as alternatively agreed on by the shared vehicle owner and shared vehicle driver as communicated through a peer-to-peer car sharing program.

(c) The shared vehicle owner or the shared vehicle owner’s designee takes possession and control of the shared vehicle.

6. "Individual-owned shared vehicle" means one of the following:

(a) If the shared vehicle is purchased in this state, a shared vehicle for which the owner certifies that the transaction privilege tax was paid on the purchase of the shared vehicle.

(b) If the shared vehicle is not purchased in this state, a shared vehicle for which the owner certifies that the applicable sales or use tax was paid in the jurisdiction in which the shared vehicle was purchased if that jurisdiction levies a sales or use tax on the purchase of motor vehicles.

(c) If the shared vehicle is not purchased in this state, a shared vehicle for which the owner certifies that the applicable use tax was paid to this state and the appropriate local jurisdiction.

7. "Peer-to-peer car sharing":

(a) Means the authorized use of a shared vehicle by an individual other than the shared vehicle owner through a peer-to-peer car sharing program.

(b) Does not include:

(i) A rental vehicle as defined in section 20-331.

(ii) The business of renting vehicles to renters under a rental agreement as defined in section 20-331.

(iii) The business of renting motor vehicles without drivers that is subject to a surcharge pursuant to section 28-5810.

(iv) A motor vehicle lease or rental that is subject to a surcharge pursuant to section 5-839 or 48-4234.

8. "Peer-to-peer car sharing program":

(a) Means a business platform that connects vehicle owners with drivers to enable the sharing of vehicles for financial consideration.

(b) Does not include:

(i) A rental company as defined in section 20-331.

(ii) A person or entity that is engaged in the business of renting motor vehicles without drivers and that collects a surcharge pursuant to section 28-5810.

9. "Shared vehicle":

(a) Means a vehicle that is available for sharing through a peer-to-peer car sharing program.

(b) Does not include a rental vehicle or vehicle as defined in section 20-331.

10. "Shared vehicle driver" means an individual who has been authorized to drive the shared vehicle by the shared vehicle owner under a car sharing program agreement.

11. "Shared vehicle owner" means the registered owner, or a person or entity designated by the registered owner, of a vehicle that is made available for sharing to shared vehicle drivers through a peer-to-peer car sharing program.

12. "Shared vehicle transaction":

(a) Means the authorized use of a shared vehicle by an individual other than the shared vehicle’s owner through a peer-to-peer car sharing program.

(b) Does not include:

(i) A rental agreement as defined in section 20-331.

(ii) The business of renting motor vehicles without drivers that is subject to a surcharge pursuant to section 28-5810.

(iii) The business of leasing or renting for less than one year motor vehicles for hire without a driver as described in section 5-839, subsection C if the shared vehicle is an individual-owned shared vehicle.

(iv) A motor vehicle lease or rental that is subject to a surcharge pursuant to section 48-4234.