TX HB4379

Establishes legal definitions for peer-to-peer car sharing programs, providers, and shared vehicles, explicitly excluding traditional rental companies from these definitions

Requires peer-to-peer car sharing program providers to collect, report, and remit gross rental receipts tax to the comptroller on behalf of vehicle owners, following the same procedures as retailers under Chapter 151

Limits gross rental receipts tax applicability for shared vehicles to only those cases where the vehicle owner registered the car as a rental vehicle in lieu of paying motor vehicle sales or use tax

Imposes a $50 penalty on peer-to-peer car sharing program providers who fail to timely file required tax reports, while providing liability protection for providers who relied in good faith on incorrect information from vehicle owners

Requires providers to send monthly reports to vehicle owners showing the amount of gross rental receipts tax collected and remitted for each shared vehicle, with an effective date of October 1, 2025