§ 1191. Imposition of state-wide peer-to-peer tax. (a) In addition to
any tax imposed under any other article of this chapter, there is hereby
imposed on every shared vehicle driver and there shall be paid a tax of
three percent of the gross receipts paid by the shared vehicle driver
for use of a shared vehicle when the transfer of possession of the
shared vehicle to the shared vehicle driver occurs in this state.

(b) Except to the extent that the transfer of a shared vehicle
described in subdivision (a) of this section has already been or will be
subject to the tax imposed under such subdivision and except as
otherwise exempted under this article, there is hereby imposed on every
shared vehicle driver and there shall be paid a use tax for the use
within this state of any shared vehicle by the shared vehicle driver.
For purposes of this subdivision, the tax shall be at the rate of three
percent of the gross receipts paid or contracted to be paid for such
shared vehicle.