NAC: CHAPTER 482C - PEER-TO-PEER CAR SHARING PROGRAMS

[Rev. 6/3/2026 1:44:58 PM]

CHAPTER 482C - PEER-TO-PEER CAR SHARING PROGRAMS

[NAC-482C Revised Date: 4-26]

482C.100 Application for issuance or renewal of license: Contents; fee; evidence of insurance coverage in lieu of bond or deposit; maintenance of established place of business in this State not required.

482C.200 Payment of sales and use taxes due on purchase of shared vehicle: Submission of proof relating to electronic certification by operator of program; retention of documentation of payment by owner; liability for providing incorrect or false information.

482C.210 Quarterly reports by operator of program regarding shared vehicles.

482C.220 Records of program: Types required to be retained; period of retention; inspection and copying.

NAC 482C.100 Application for issuance or renewal of license: Contents; fee; evidence of insurance coverage in lieu of bond or deposit; maintenance of established place of business in this State not required. (NRS 482C.250, 482C.295, 482C.320)

1. An application for the issuance or renewal of a license to operate a peer-to-peer car sharing program submitted pursuant to NRS 482C.295 must include, without limitation:

(a) The name of the applicant;

(b) The name and title of the person applying on behalf of the applicant, who must be the chief executive officer, chief operating officer, chief financial officer or another person in charge of a principal business unit or function of the applicant;

(d) If applicable, a copy of the applicant’s state business license which includes the business identification number assigned by the Secretary of State upon compliance with the provisions of chapter 76 of NRS;

(e) If applicable, a certified copy of the certificate required by NRS 602.010 or any renewal certificate required by NRS 602.035;

(f) The federal employer identification number of the applicant;

(g) The electronic mail address of the applicant;

(h) Any documentation which the Department may require to demonstrate that the applicant has complied with the requirements of chapter 482C of NRS;

(i) The signature of the person applying on behalf of the applicant; and

(j) Any other information or documentation which the Department may require.

2. An application for the issuance or renewal of a license to operate a peer-to-peer car sharing program submitted pursuant to NRS 482C.295 must be accompanied by:

(a) The fee required pursuant to NRS 482C.295; and

(b) If the applicant has not filed a bond or made a deposit pursuant to NRS 482C.320, evidence of commercial general liability insurance coverage in an amount not less than $5,000 to satisfy any liability that may accrue to the applicant for damage that arises from the failure of the applicant to comply with the provisions of chapter 482C of NRS, which is separate from any insurance coverage the applicant may use to satisfy the liability which may accrue to the applicant pursuant to NRS 482C.255 or which may be used to satisfy the requirements of subsection 4 of NRS 482C.255.

3. An applicant is not required to maintain an established place of business in this State to be issued or to have renewed a license to operate a peer-to-peer car sharing program.

(Added to NAC by Dep’t of Motor Veh. by R039-22, eff. 11-15-2024)

NAC 482C.200 Payment of sales and use taxes due on purchase of shared vehicle: Submission of proof relating to electronic certification by operator of program; retention of documentation of payment by owner; liability for providing incorrect or false information. (NRS 360.090, 482C.240)

1. A person who operates a peer-to-peer car sharing program shall submit to the Department of Taxation, upon request, proof that the person has obtained or attempted to obtain, from each shared vehicle owner who places a vehicle on the digital network or software application of the peer-to-peer car sharing program, the electronic certification required by NRS 482C.240.

2. The electronic certification must include, for each such shared vehicle:

(a) The full name of the shared vehicle owner;

(b) The license plate number, year, make and model of the shared vehicle;

(c) An attestation by the shared vehicle owner, under penalty of perjury, as to whether the shared vehicle owner has paid all sales and use taxes due on the purchase of the shared vehicle; and

(d) A notice to the shared vehicle owner that if the shared vehicle owner attests that all sales and use taxes due on the purchase of the shared vehicle have been paid and it is determined that any sales or use tax has not been paid, the shared vehicle owner is liable for any sales or use tax due on the shared vehicle, measured by the gross charges for the sharing of the shared vehicle plus any applicable interest and penalties for failure to pay the tax.

3. A shared vehicle owner who has paid sales and use taxes due on the purchase of a shared vehicle shall retain documentation evidencing the payment. The documentation:

(a) Must set forth the:

(1) Year, make and model of the shared vehicle;

(2) Vehicle identification number of the shared vehicle;

(3) Date of purchase of the shared vehicle;

(4) Full amount paid for the shared vehicle; and

(5) Amount of sales or use tax paid on the purchase of the shared vehicle.

(b) May consist of:

(1) A purchase order or notarized bill of sale;

(2) A dealer invoice; or

(3) Any other document provided by the seller of the shared vehicle that contains the information required by paragraph (a).

4. If a shared vehicle owner provides incorrect or false information to a peer-to-peer car sharing program regarding the payment of sales and use taxes due on the purchase of the shared vehicle, the shared vehicle owner is liable for any sales or use tax due on the purchase of the shared vehicle, measured by the gross charges for the sharing of the vehicle plus any applicable interest and penalties for failure to pay the tax.

(Added to NAC by Tax Comm’n by R052-21, eff. 9-28-2022)

NAC 482C.210 Quarterly reports by operator of program regarding shared vehicles. (NRS 360.090, 482C.230, 482C.240)

1. On or before March 31, June 30, September 30 and December 31 of each year, a person who operates a peer-to-peer car sharing program shall submit to the Department of Taxation a report containing information about each shared vehicle placed on the digital network or software application of the peer-to-peer car sharing program during the immediately preceding calendar quarter.

2. The report must be in the form prescribed by the Department of Taxation and include, for each such shared vehicle:

(a) The name and contact information of the shared vehicle owner;

(b) The license plate number and vehicle identification number of the shared vehicle;

(c) Whether the shared vehicle owner has certified that all sales and use taxes due on the purchase of the shared vehicle have been paid;

(d) The state in which the shared vehicle is registered; and

(e) Any other information required by the Department of Taxation.

(Added to NAC by Tax Comm’n by R052-21, eff. 9-28-2022)

NAC 482C.220 Records of program: Types required to be retained; period of retention; inspection and copying. (NRS 360.090, 482C.230, 482C.240, 482C.245)

1. Each person responsible for retaining the records of a peer-to-peer car sharing program shall retain:

(a) A copy of each car sharing program agreement entered into by the peer-to-peer car sharing program;

(b) Any records or other pertinent documents substantiating the information contained in each report filed on behalf of the peer-to-peer car sharing program pursuant to NAC 482C.210; and

(c) Each electronic certification obtained by the peer-to-peer car sharing program from a shared vehicle owner pursuant to NRS 482C.240.

2. The records described in subsection 1 must be retained:

(a) For not less than 4 years after the date of any such agreement, record, certification or other document; or

(b) Until any litigation or prosecution pursuant to chapter 360 of NRS or audit pursuant to NRS 482C.230 is finally determined,

Ê whichever is longer.

3. Each person responsible for retaining the records of a peer-to-peer car sharing program shall make the records retained pursuant to this section available for inspection and copying by the Department of Taxation or any of its authorized agents upon demand at reasonable times during regular business hours.

(Added to NAC by Tax Comm’n by R052-21, eff. 9-28-2022)