I intend to introduce legislation to apply Pennsylvania’s Vehicle Rental Tax to peer-to-peer car-sharing transactions, ensuring consistent tax treatment across the vehicle rental market and protecting transportation-related revenues.

Current law imposes the Vehicle Rental Tax on short-term rentals by traditional rental car companies but exempts peer-to-peer car-sharing platforms, despite these transactions functioning the same way for consumers. As the peer-to-peer market has expanded, this exemption has created unequal tax treatment for comparable rentals and placed traditional providers at a competitive disadvantage.

This legislation would close that gap by applying the existing Vehicle Rental Tax to peer-to-peer car-sharing rentals, without increasing tax rates or altering current sales tax or Public Transportation Assistance Fund fee structures. The bill would also require marketplace facilitators to collect and remit the tax, ensuring straightforward administration.

By modernizing the tax code to reflect today’s vehicle rental marketplace, this legislation promotes fairness, neutrality, and responsible transportation funding. I respectfully invite you to join me as a co-sponsor.