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In Opinion No. 20190925, the Arkansas Department of Finance and Administration explained how the state would tax a proposed online peer-to-peer vehicle sharing platform. The opinion noted that the peer-to-peer platform in question would be considered a marketplace facilitator and discussed how local taxes will be sourced. But the Department declined to opine on the tax consequences of the hosts who list their vehicles for rental because the ruling was requested by the platform. The opinion also explained when sales tax and short-term rental tax would apply to the related leasing costs.