Peer-to-Peer Car Sharing - Effective 10/1/2021 all vehicles shared through a Peer-to-Peer car sharing program are subject to 10% state fee, and all shares in Clark County are subject to an additional 2% fee. As of 4/1/2022 all shares in Washoe County will also be subject to an additional 2% fee All filings are quarterly, please use the current returns below. FAQs regarding Peer-to-Peer can be found here.