Oklahoma Administrative Code › Title 710 - Oklahoma Tax Commission › Chapter 95 - Miscellaneous Areas of Regulatory and Administrative Authority › Subchapter 4 - Rental Tax on Motor Vehicle Rentals › Section 710:95-4-2 - Definitions

Current through Vol. 41, No. 20, July 1, 2024
The following words and terms, when used in the Subchapter,
				  shall have the following meaning, unless the context clearly indicates
				  otherwise:
"Applicable taxes"
means, with respect to shared
				  vehicles purchased in Oklahoma, motor vehicle excise taxes levied under Section
				  2103
				  of Title 68 and sales taxes levied under Sections
				  1354
				  and
				  1355
				  of Title 68. With respect to vehicles not purchased in Oklahoma, applicable
				  taxes refers to the sales, use, excise or other tax generally due upon the
				  purchase of a motor vehicle in the jurisdiction in which the shared vehicle was
				  purchased.
"Motor vehicle"
, as used in this Subchapter
				  means an automobile, bus, or Class A, B, C commercial motor vehicle or Class D
				  motor vehicle as those terms are defined by Title 47 of the Oklahoma Statutes.
"Peer-to-peer car sharing program"
means a business platform that connects vehicle owners with drivers to enable
				  the sharing of vehicles for financial consideration. A peer-to-peer car sharing
				  program is not engaged in "renting motor vehicles without a driver" in Oklahoma
				  within the meaning of Section 2110 of Title 68 of the Oklahoma Statutes, except
				  as specifically provided in that section. A peer-to-peer car sharing program is
				  not "engaged in the business of renting motor vehicles without drivers" under
				  the provisions of Section
				  8-101
				  of Title 47 of the Oklahoma Statutes. A peer-to-peer car sharing program is not
				  a service provider who is solely providing hardware or software as a service to
				  a person or entity that is not effectuating payment of financial consideration
				  for the use of a shared vehicle. A peer-to-peer car sharing program shall not
				  be considered a transportation network company as defined in Section
				  1011 of
				  Title 47 of the Oklahoma Statutes.
"Peer-to-peer car sharing program
				  agreement"
means the terms and conditions applicable to a shared vehicle
				  owner and a shared vehicle driver that govern the use of a shared vehicle
				  through a peer-to-peer car sharing program. A peer-to-peer car sharing program
				  agreement is not a rental agreement within the meaning of Section
				  2110
				  of Title 68 of the Oklahoma Statutes, except as specifically provided in that
				  section. A peer-to-peer car sharing program agreement is not an agreement to
				  rent a motor vehicle without a driver under the provisions of Section
				  8-101
				  of Title 47 of the Oklahoma Statutes.
"Rental agreement"
means an agreement
				  of ninety (90) days or less duration on any motor vehicle that is rented to a
				  person by a business engaged in renting motor vehicles without drivers in this
				  state and includes those peer-to-peer car sharing agreements only involving
				  shared vehicles for which the shared vehicle owner has not paid the applicable
				  taxes upon purchase of the shared vehicle.
"Shared vehicle"
means a vehicle that
				  is available for sharing through a peer-to-peer car sharing program. A shared
				  vehicle is not a "motor vehicle that is rented" within the meaning of Section
				  2110
				  of Title 68 of the Oklahoma Statutes, except as specifically provided in that
				  section. A shared vehicle is not a "motor vehicle engaged in the business of
				  renting a motor vehicle without a driver" as described pursuant to Section
				  8-101
				  of Title 47 of the Oklahoma Statutes.
"Shared vehicle owner"
means the
				  registered owner, or a person or entity designated by the registered owner, of
				  a vehicle made available for sharing to shared vehicle drivers through a
				  peer-to-peer car sharing program.
Added at 30 Ok Reg 1871, eff
					 7-11-13