Arizona Revised Statutes Title 28. Transportation § 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.  1

B. A shared vehicle transaction is not subject to the rental vehicle surcharge established by § 28-5810.

C. A shared vehicle transaction is not subject to the surcharges established by §§ 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  2 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 § 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.