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? What other taxes are required to be collected by dealers on the lease or rental of motor vehicles? 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
