To answer your question if a company gave you a free car to do as you please you can use it to drive which doesnt mean you have to pay taxes on it because it was a gift. Unless you decide to sell it for a profit and at that case you would have to report it because its a sale. I am not required to sell an item if it was given to me as a promotion and if I did sell any item then I would of course pay taxes on whatever item I sold. I didnt get invited into the program to make it a business. My intention isnt to get items to sell them, I was invited because I always leave reviews for many years and they saw it possibly made an impact on there sales or conversions so they invited me. I dont mind receiving free items just like anyone else wouldnt mind receiving free anything. This is equivalent to someone who always uses uber or lyft and they provide them with promotional free rides (which is an actual thing that happens) and then you using the promotional rides then they say its taxable
