PEER-TO-PEER CAR SHARING // NRS 482C | 10% GOVERNMENTAL SERVICES FEE

DIRECT STATUTORY SUMMARY: When private citizens began renting their own personal vehicles to one another through peer-to-peer platforms, the Legislature stepped in to demand a 10% cut plus licensing fees.

ARCHITECTS & COLLECTORS OF PLUNDER

TIMELINE & APPROVAL

WHEN ENACTED: 2021 Legislative Session (AB 480 / NRS Chapter 482C)

ENTITIES APPROVING / BENEFITING:

Traditional Rental Car Lobby
Department of Taxation

ENTITIES PAYING / OPPOSING:

Peer-to-Peer Vehicle Hosts
Drivers

OFFICIAL SOURCES & COVERAGE

PHASE 1 REVENUE AUDIT LEDGER RECORD (NV-S-0180)

Official Classification: State tax department categories — Peer-to-Peer Car Sharing
Collecting Agency: Nevada Department of Taxation (state_or_state_board)
Revenue Flow Classification: tax_category_index_not_separate_receipt
Verification Status (2026-10-25): official_tax_category_agency_index — Tax type listed by official Dept of Taxation; this is NOT a separately addable financial line, exact rate, payer, collection jurisdiction and NRS section await line-item review

View Statutory Authority Detail (NV-S-0180) → · Official Source (https://tax.nv.gov/Tax%20Types/) →

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