Important Announcement

LDR’s New Orleans Regional Office is now located at the OMV building, 100 Veterans Blvd · Walk-ins Mon–Fri, 8 AM–4 PM · No appointment needed Get more info

Can an out-of-state dealer operating a peer-to-peer vehicle sharing platform file a Direct Marketers’ Return with LDR?

No. La. R.S. 47:302(K)(5) prohibits dealers as defined in La. R.S. 47:301(4) from filing a Direct Marketer’s Return (R-1031E) with LDR. A business operating a peer-to-peer motor vehicle sharing program is defined as a “dealer” pursuant to La. R.S. 47:301(4)(l)(i) and is required to file sales tax returns directly with LDR and local taxing authorities or the Louisiana Sales and Use Tax Commission for Remote Sellers.