Effective October 1, 2021, all vehicles shared through a Peer-to-Peer car sharing program in Nevada are subject to state fee.

This fee is designed to ensure that car-sharing operations contribute fairly to the state’s transportation infrastructure, similar to traditional rental car services.

How It Works:

• Peer-to-Peer Car Sharing: This service involves individuals renting out their personal vehicles to others via digital platforms that facilitate these transactions.
• Fee Application: The fee is generally a percentage of the total rental charge paid by the renter, and it is collected by the platform facilitating the rental.

State Peer-to-Peer Tax Return

• Who Should Use It? Individuals or entities that provide peer-to-peer services across the entire state of Nevada, not limited to a specific county.
• Filing Frequency: Depending on the state regulations, this form may need to be submitted either quarterly or annually.

Clark County Peer-to-Peer Tax Return

• Who Should Use It? Businesses or individuals operating within Clark County, Nevada, involved in peer-to-peer commerce, such as sharing economy platforms.
• Filing Frequency: Typically filed quarterly.

Washoe County Peer-to-Peer Tax Return

• Who Should Use It? Businesses or individuals operating within in Washoe County, Nevada, involved in peer-to-peer commerce.
• Filing Frequency: Typically filed quarterly.

Peer-to-Peer Supplemental (XLS)

• What is the Supplemental for and how often? Use this return to record ALL vehicles that were made available to be shared for your entity’s FIRST reporting period. If additional vehicles were made available to be shared in subsequent quarters this form must be filled out again, however only the newly added vehicles need to be recorded.
  *If no additional vehicles were added, then this form does not need to be completed for that quarter.

• Statewide Fee: Effective from October 1, 2021, all vehicle shares are subject to a 10% state fee.
• Clark County Additional Fee: In addition to the 10% state fee, vehicle shares in Clark County carry an extra 2% fee.
• Washoe County Additional Fee: Starting April 1, 2022, vehicle shares in Washoe County will also incur an additional 2% fee.
• Frequency: Filings for these fees are required on a quarterly basis.

• Example: If you shared your car in Clark County and earned $100 from a single share:
  • You would owe $10 for the state fee (10% of $100).
  • An additional $2 would be due for the Clark County fee (2% of $100).
  • The total fee for this share would be $12.

• Peer-to-Peer FAQs (Senate Bill 389)