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  4. Peer To Peer Vehicle Sharing Platforms
  5. What is a peer-to-peer vehicle sharing program?

Related pages
  • 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?
  • 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?
  • 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?
  • Is a peer-to-peer vehicle sharing platform that facilitates the lease or rental of recreational vehicles (“RVs”) subject to the same requirements?
  • 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?

Related pages

  • 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?
  • 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?
  • 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?
  • Is a peer-to-peer vehicle sharing platform that facilitates the lease or rental of recreational vehicles (“RVs”) subject to the same requirements?
  • 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?

What is a peer-to-peer vehicle sharing program?


A peer-to-peer vehicle sharing program is a business platform that connects a third-party vehicle owner with a third-party vehicle driver to enable the sharing of vehicles for a fee. Third-party vehicle owners post their vehicles for lease or rent to the public on the program’s website or mobile app and then customers (“third-party drivers”) select a vehicle for lease or rent and pay through the website or mobile app.

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