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AN ACT SUBJECTING PEER-TO-PEER CAR SHARING TO THE SALES AND USE TAX AND REPEALING THE STATUTE REQUIRING LEGISLATIVE APPROVAL TO STUDY MILEAGE-BASED USER FEES ON STATE HIGHWAYS. To (1) subject peer-to-peer car sharing for thirty days or less to a nine and thirty-five-hundredths sales and use tax, (2) establish a fee on each retail delivery made in the state, and (3) repeal the statute requiring legislative approval for the Department of Transportation to use state money to study a mileage-based user fee on state roads.