Maryland has enacted legislation that extends the sunset date for the imposition of sales tax on peer-to-peer car sharing services until June 30, 2021. The tax on peer-to-peer car sharing services took effect on July 1, 2018 and was originally set to expire on June 30, 2020. The legislation also states that the Department of Legislative Services has until December 31, 2020 to report on taxes pertaining to short term vehicle rentals and peer-to-peer car sharing services. (Ch. 567 (S.B. 573), Laws 2020, effective June 1, 2020)