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?


Louisiana law’s definition of dealer includes any person who operates, maintains, or facilitates a peer-to-peer vehicle sharing program and collects any amount required to be paid for the lease or rental of a vehicle. See La. R. S. 47:301(4)(n)(i). Because the business operating the vehicle sharing mobile app or website is considered a dealer, it must collect and remit Louisiana sales and lease taxes.

Filing Dates


News & Announcements

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

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