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.