Colorado Capitol Watch

Login

Welcome Visitor

 
Forgot password?
----------
Subscribe for Current Session

My CCW Tools

Look Up Bills

Look Up Legislators

Legislative Year: 2023 Change
  •  
  •  

Bill Detail: SB23-055

Return to list of bills

emailSend an email to your legislator

Title Car Sharing Program Sales Use And Ownership Tax
Status Senate Committee on Transportation & Energy Postpone Indefinitely (02/13/2023)
Bill Subjects
  • Business & Economic Development
  • Transportation & Motor Vehicles
House Sponsors
Senate Sponsors R. Gardner (R)
House Committee
Senate Committee Transportation and Energy
Date Introduced 01/17/2023
Summary

The bill addresses the payment of sales and use and specific
ownership taxes owed on cars registered with peer-to-peer car sharing
programs (car sharing program), which are programs or applications that
connect third-party car owners (shared car owner) with third-party drivers
for the purpose of renting a motor vehicle (shared car). A car sharing
program is required to verify that the shared car owner has:
  • Either paid the state and local sales and use taxes due on
the sale and purchase of the shared car or acquired the
shared car tax free on the condition that the shared car
owner agrees to collect sales and use tax on each rental of
the shared car; and
  • Either paid the specific ownership tax or elected to pay
specific ownership tax based on each rental of the shared
car.
If the shared car owner has elected to pay specific ownership tax
on each rental of the shared car, the car sharing program collects and
remits the taxes on behalf of the shared car owner. If the shared car owner
has received permission to collect and remit sales and use tax on each
rental of the shared car, the car sharing program collects and remits the
state tax and any state-administered local taxes on behalf of the shared car
owner.
Counties and municipalities are authorized to enforce the
collection of any tax or fee imposed on the business of renting shared cars
by requiring the car sharing program to collect the tax or fees for the
rental of shared cars registered with the car sharing program.

Committee Reports
with Amendments
Full Text
Full Text of Bill (pdf) (most recent)
Fiscal Notes Fiscal Notes (08/21/2023) (most recent)  
Additional Bill Documents Bill Documents
Including:
  • Past bill versions
  • Past fiscal notes
  • Committee activity and documents
  • Bill History
 
Lobbyists Lobbyists
Audio [This feature is available by subscription.]  
Votes House and Senate Votes
Vote Totals Vote Totals by Party
 
 
 
Copyright © 2008-2023 State Capitol Watch