Are rental car taxes appropriate for peer-to-peer car sharing?

Who is taking an opinion on this? The Tax Foundation

What does the Tax Foundation think about applying rental car tax structures to peer to peer car sharing platforms? Nope, not the way to go

What tax structure should be applied to peer to peer car sharing? ” policymakers should consider ways for localities to replace the revenue they rely on from rental car excise taxes.” (the rental car tax unfairly burdens out of state visitors)

What did the Georgia State Legislature do to tax peer to peer car sharing? HB 378 (2020 | GA) applies the municipal rental car excise tax to peer to peer car sharing apps

Tax Foundation | Georgia’s Proposal to Extend the Local Rental Car Excise Tax onto Peer-to-Peer Car Sharing is the Wrong Approach