Frequently Asked Questions Peer-to-Peer Vehicle Sharing Platforms What is a peer-to-peer vehicle sharing program? Are peer-to-peer vehicle sharing platforms required to collect and report sales tax on the lease or rental of motor vehicles facilitated through their platforms? Why is a business operating a mobile app or website required to collect and remit the sales tax on the lease or rental of vehicles facilitated through those platforms? Is a peer-to-peer vehicle sharing platform that facilitates the lease or rental of recreational vehicles (“RVs”) subject to the same requirements? How does a business operating a peer-to-peer vehicle sharing program register and file tax returns with the Louisiana Department of Revenue (LDR)? Is a dealer who collects sales tax on motor vehicle lease or rentals required to file electronically? Can an out-of-state dealer operating a peer-to-peer vehicle sharing platform file a return with the Louisiana Sales and Use Tax Commission for Remote Sellers (“Remote Sellers”) or file a Direct Marketers’ Return with LDR? top of page
