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Don't forget that Uber doesn't pay your 6% sales tax. Also if you drive n other markets like Philly, Pittsburgh, or state college they all have local commuter taxes that you have to pay on total fares there, which means you have to go through and separate your fares and pay that tax on the total amount collected. The fines in some areas for not paying commuter taxes are 2500-3000$ and up to 40 days. So that means in a typical weejend in state college, or Pittsburghyou are paying out 1/3 of your fares on fees and taxes before you make any money. Not to mention gas and wear on your car. All it would take would be someone to report you if they know you aren't from there area.
 

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Sales tax is the responsibility of the collector, i.e. Uber

"Under most state statues, the Department of Revenue of a state has the option to pursue collection of unpaid sales tax against any party who has any part in the accounting, collection, and remittance of the sales tax. "

Plus if you file sales tax and sign, you are automatically a responsible party.
 
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