During the 2021 Legislative Session SB 389 passed which enacted a peer-to-peer car sharing program.

What is a Peer-to-Peer car sharing program?

“Peer-to-Peer car sharing program” is a business connecting shared vehicle owners with shared vehicle drivers in order to share vehicles in exchange for money.

What is a shared vehicle?

“Shared vehicle” is a vehicle shared or available through a Peer-to-Peer car sharing program.

What is Peer-to-Peer car sharing?

“Peer-to-Peer car sharing” is the use of a vehicle by a person other than the owner of the vehicle.

The sharing of the vehicle is done through a Peer-to-Peer car sharing program.

What is the definition of a passenger car?

“Passenger car” is a vehicle for 10 persons or less and does not include a motorcycle, electric bicycle, electric scooter or moped.

What is a shared vehicle driver?

“Shared vehicle driver” is a person who has been authorized by the owner of the vehicle, to drive the shared vehicle.

What is the Tax Rate or Fee for Peer-to-Peer car sharing programs?

• The State fee (tax rate) for all shared vehicle fees charged in Nevada is 10%.
• For any shared vehicle fees charged in Clark County or Washoe County there is an additional 2% fee.
• Effective 4/1/2022
• All shares in Washoe County will also be subject to the additional 2% fee.

Is there anything that is not included in the Peer-to-Peer sharing fee?

This fee does not include any fuel charges, delivery charges, transportation or other handling fees, and insurance charges or fees.

What returns am I required to file?

• Effective 4/2/2022
  Peer-to-Peer car sharing programs operating in Washoe County are required to file the Washoe County Peer-to-Peer car sharing fee return and the Peer-to-Peer car sharing governmental services fee return.
• Effective 10/1/2021
  Peer-to-Peer car sharing programs operating in Clark County are required to file the Clark County Peer-to-Peer car sharing fee return and the Peer-to-Peer car sharing governmental services fee return.
• Effective 10/1/2021
  Peer-to-Peer car sharing programs operating in any county other than Clark County or Washoe County only need to file the Peer-to-Peer car sharing governmental services fee return.
• Effective 10/1/2021
  The Peer-to-Peer Supplemental Return must also be filled out. The first filing should include all vehicles made available; each subsequent quarter should ONLY include any ADDITIONAL vehicles added during that reporting quarter. If no new vehicles are added, this form does not need to be completed.
• Peer-to-Peer forms can be found on the Forms page or under Peer-to-Peer Tax Types

When are the Peer-to-Peer return(s) due?

The reporting period is quarterly. The return(s) are due the last day of the month following the period end date.

• This fee has an effective date of October 1, 2021.
• The first reporting period will be from 10/1/2021 through 12/31/2021 making the first returns for Peer-to-Peer State and Clark County due January 31, 2022.
• The first reporting period for the Washoe County ordinance will be due 8/1/2022 for reporting period 4/1/2022 through 6/30/2022. 

What if I file my taxes late, are there any additional fees?

When a return is filed late, with partial, or no payment, penalties and interest are assessed.

• A graduated penalty of up to 10% of the tax balance is assessed based on how late payment was received.
• The full 10% is assessed 30 days after the due date. Interest is assessed at .75% monthly, on the tax portion of the unpaid balance, and is assessed on the 1st of each month after the due date.
• Penalty and interest will not accrue on unpaid penalty or interest.

Once the tax balance has been paid in full the accrual of penalty and interest stops. A waiver of penalties and/or interest can be requested, in certain circumstances.

Are there any additional State agencies I need to register with?

Yes, all Peer-to-Peer programs are required to obtain a license from the Department of Motor Vehicles before operating a Peer-to-Peer car sharing program in this State.

Please contact the Nevada Department of Motor Vehicles to see what the requirements are and how to obtain the appropriate licenses.