The state legislature has waived certain wage, liability, and tax requirements in order to encourage employer and employee participation in ridesharing alternatives.
Taxes. Ridesharing arrangements are exempt from any city, county, town, or municipal taxes (NC Gen. Stat. Sec. 136-44.24). Benefits received by a driver or passenger while in a ridesharing arrangement do not constitute income for purposes of state taxes. No municipal entity may require a business license for a ridesharing arrangement, nor require any additional tax, fee, or vehicle registration.