HB459 Alabama 2026 Session

Summary

Primary Sponsor

Neil Rafferty Representative

Democrat

Session

Regular Session 2023

Title

Relating to motor vehicles; establishing the Peer-to-Peer Car Sharing Program Act; to provide for the operation of peer-to-peer car sharing programs in the state; and to amend Section 40-12-222, Code of Alabama 1975, to exclude lessors of peer-to-peer car sharing vehicles from liability for certain taxes on the proceeds of vehicle rental and leasing.

Description

This bill would authorize peer-to-peer car sharing programs, which are business platforms that connect vehicle owners with drivers to enable the sharing of vehicles for financial consideration, in this state.

This bill would provide requirements for the operation of a peer-to-peer car sharing program, including insurance requirements, notification requirements, recordkeeping and reporting requirements, liability requirements, consumer protection disclosure requirements, and safety recall requirements.

This bill would also provide that lessors of vehicles used in peer-to-peer car sharing in the state who have paid taxes due upon purchase of the vehicle in the jurisdiction where it was purchased, shall not be subject to privilege or license taxes on gross proceeds of vehicle rental or leasing.

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