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?


No. La. R.S. 47:340.1(A)(b)(iv) excludes any person who offers or facilitates the furnishing of rental cars by rental car companies from the definition of a marketplace facilitator. This makes peer-to-peer vehicle sharing platforms ineligible to file with Remote Sellers. 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)(n)(i) and is required to file sales tax returns directly with LDR and local taxing authorities.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.