MS SB2853

Creates the "Peer-to-Peer Car Sharing Program Act" to regulate business platforms that connect vehicle owners with drivers for vehicle sharing in exchange for financial consideration

Requires peer-to-peer car sharing programs to assume primary liability during car sharing periods and maintain minimum motor vehicle liability insurance coverage as specified in Section 63-15-3(j)

Authorizes automobile insurers to exclude coverage for vehicles used in peer-to-peer car sharing programs, including liability, personal injury protection, uninsured motorist, and physical damage coverage

Subjects peer-to-peer car sharing programs to Mississippi sales tax (7% of gross income) and an additional 6% tax on short-term rentals of 30 days or less, with proceeds distributed to counties, municipalities, and school districts

Prohibits peer-to-peer car sharing programs and shared vehicle owners from operating at airports without first entering into usage agreements with airport authorities, with effective date of January 1, 2022