Let’s consider what ride-sourcing and the sharing economy is.

Sharing your skills or providing goods or services for a fee is called the sharing economy. When a third party, commonly called a facilitator or a platform, connects a service provider and buyer, often through an app or a website, that is part of the sharing economy. The sharing economy includes ride-sourcing where you transport passengers for a fare. 

If you provide ride-sourcing services, you are running a business.