In the last decade, the sharing economy has provided consumers with an incredible amount of new peer-to-peer resources. Citizens can now turn their unused car, home, or RV into a valuable income stream. As the sharing economy increased in size, and revolutionized markets, lawmakers acted quickly to regulate and tax the many new industries. However, one area of this economy that has not been generally addressed is peer-to-peer rental car usage. This policy primer aims to examine the historical significance of car rental taxes and the prospect of expanding those to the sharing economy to ensure a competitive marketplace.

Find the full primer on car rental taxation HERE