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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.