On and after July 1, 2024, a personal vehicle sharing program shall not allow a vehicle to be placed on a digital network or software application of the personal vehicle sharing program for the purpose of making the vehicle available for rental through the personal vehicle sharing program unless the certification described in subdivision (a) or (b), as applicable, is fulfilled:

1. (a) If the request is to list a motor vehicle that was purchased in California, and that motor vehicle would first be made available for sharing on or after July 1, 2024, certification that one of the following occurred:

   1. (1) All sales and use taxes were paid on the purchase price of the motor vehicle.
   2. (2) The purchaser elected to have sales and use taxes collected on receipts from renting the motor vehicle in lieu of paying applicable taxes on the purchase price of the motor vehicle.
   3. (3) The purchase of the motor vehicle was not subject to taxation due to an exemption available under law.

2. (b) If the request is to list a motor vehicle that was not purchased in California, and that motor vehicle would first be made available for sharing on or after July 1, 2024, certification that one of the following occurred:

   1. (1) Applicable taxes were paid on the purchase price of the vehicle.
   2. (2) Applicable taxes were not paid on the purchase price of the vehicle.