AN ACT relating to peer-to-peer car sharing.

Amend KRS 281.010 to define "peer-to peer car sharing," "peer-to-peer car sharing company," "peer-to-peer car sharing certificate," "peer-to-peer car sharing program," "shared vehicle," "shared vehicle driver," and "shared vehicle owner"; amend KRS 281.630 to require peer-to-peer car sharing companies to obtain a certificate from the Department of Transportation; create a new section of KRS 138 to require companies holding a peer-to-peer car sharing certificate to charge a six percent (6%) excise tax on the gross receipts of the rental, which may be passed on to the rental; and amend KRS 138.990 to make a conforming change.