AR HB1904

Classifies peer-to-peer car-sharing programs as "marketplace facilitators" under Arkansas sales tax law, requiring them to collect and remit sales and use taxes when they meet the $100,000 in sales or 200 transactions threshold.

Defines "peer-to-peer car-sharing program" as a business platform that connects motor vehicle owners with drivers to enable sharing of motor vehicles for financial consideration.

Requires peer-to-peer car-sharing programs that collect sales or use tax to also collect and remit the rental vehicle tax on gross receipts from vehicle rentals for periods less than 30 days.

Takes effect on the first day of the second calendar month following the bill's effective date and applies retroactively.

Amends Arkansas Code §§ 26-52-103(21), 26-63-302(a)(1)(B), and references § 26-52-111 to align tax obligations across sales, use, and rental vehicle taxes.