Arizona Laws 28-9616. Shared vehicle transactions; transaction privilege tax; exceptions; prohibition
A. A shared vehicle transaction is subject to the transaction privilege tax imposed pursuant to title 42, chapters 5 and 6.
Terms Used In Arizona Laws 28-9616
- Department: means the department of transportation acting directly or through its duly authorized officers and agents. See Arizona Laws 28-101
- Driver: means a person who drives or is in actual physical control of a vehicle. See Arizona Laws 28-101
- 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. See Arizona Laws 28-9601
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Owner: means :
(a) A person who holds the legal title of a vehicle. See Arizona Laws 28-101
- 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. See Arizona Laws 28-9601
- State: means a state of the United States and the District of Columbia. See Arizona Laws 28-101
B. A shared vehicle transaction is not subject to the rental vehicle surcharge established by section 28-5810.
C. A shared vehicle transaction is not subject to the surcharges established by sections 5-839 and 48-4234 if the shared vehicle owner certifies to the department of revenue, on a form prescribed by the department, that the shared vehicle is an individual-owned shared vehicle. The shared vehicle owner‘s certification is required only once for the duration of the time that the shared vehicle owner owns the shared vehicle. The department of revenue shall verify that the vehicle is an individual-owned shared vehicle by determining whether transaction privilege or use tax was paid for the acquisition of the vehicle.
D. A peer-to-peer car sharing program that accepts payment for a shared vehicle transaction in this state is subject to Title 42, Chapter 5 shall pay the taxes levied under title 42, chapters 5 and 6.
E. A peer-to-peer car sharing program may rely in good faith on the shared vehicle owner’s representation that the shared vehicle is an individual-owned shared vehicle certified with the department of revenue pursuant to subsection C of this section. If the peer-to-peer car sharing program relies in good faith on the shared vehicle owner’s representation that the shared vehicle is an individual-owned shared vehicle certified with the department of revenue, the peer-to-peer car sharing program is not liable for any tax, penalty, fee or other sanction imposed on the shared vehicle owner.
F. Except as provided in section 28-9614 and this section, a county, city, town or political subdivision of this state may not impose any additional taxes, fees or charges on the gross proceeds or gross income of a shared vehicle transaction that is not imposed on every other transaction involving motor vehicles for hire without a driver by that jurisdiction.