Effective January 1, 2022, Florida peer-to-peer car-sharing programs are subject to collecting and remitting the applicable taxes. The taxes include sales tax, discretionary sales surtax, and rental car surcharge on motor vehicles. They must also register in every county where they conduct business. The rental car surcharges are to be separately stated on the invoice and are subject to sales tax. “A peer-to-peer car-sharing program is a business platform that enables peer-to-peer car sharing by connecting motor vehicle owners with drivers for financial consideration.” Peer-to-peer car-sharing programs should register electronically using the “Florida Business Tax Application at floridarevenue.com/taxes/registration” or “a paper Florida Business Tax Application (Form DR-1), which can be found at floridarevenue.com/forms.” (Chapter 2021-175, Laws of Florida; Sections 212.05 and 212.0606, Florida Statutes, effective January 1, 2022)