Ride-sharing and special needs transportation

From the 2024 DOR Tax Exemption Study

82.04.355 - Ride sharing and special needs transportation Description Public social service agencies, private nonprofit transportation providers, van pools and carpools that provide ride sharing or ride sharing for persons with special transportation needs are exempt from B&O tax on income received. Purpose Reduces motor vehicle fuel consumption and traffic congestion by promoting ride sharing and supports certain organizations that provide group transportation services. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would not increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 $0.000 $0.000 $0.000 Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions Income received during ride sharing or ride sharing for persons with special transportation needs would be subject to PU tax under the motor or urban transportation classification absent the PU tax exemption. Data Sources None Additional Additional Information Information Category: Other Year Enacted: 1979 Primary Benefi