Section 6. Sales taxes and ridesharing.
Money received by a driver who is not engaged in transportation as a business as part of a ridesharing arrangement shall not be subject to taxation under Article II of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
(6 amended July 10, 2015, P.L.130, No.22)