Louisiana Department of Revenue(LDOR) issued on March 9, 2026, a Ruling to reflect changes in the law enacted by Act 433 of the 2025 Regular Session. The Revenue Ruling No. 23-0011 clarifies Sales and Use Tax rules for peer-to-peer vehicle sharing platforms.
The principal purpose of the Ruling is to shed light on the sales and use tax compliance requirements for P2P platforms in the vehicle sharing online marketplace economy.
Sales and Use Tax on Vehicle Sharing Platforms
The LDOR classifies P2P vehicle sharing platforms as “dealers” within the concept of the sales tax framework. Platforms that meet the position of “dealer” in this space are mandated to electronically collect and remit state sales tax, local sales tax, and automobile rental tax(where applicable) on all facilitated transactions.
- Collection – The platform is solely responsible for tax collection and remittance on all applicable state and local taxes on any commission paid by the driver to the vehicle owner.
- Tax Registration – The platforms that meet the criteria of the P2P vehicle sharing platform should register as a dealer using the Louisiana Taxpayer Access Point.
- Tax Remittance – Collected tax should be remitted using the Electronic Sales Tax Return. Platforms that facilitate over a USD 100,000 threshold in gross sales sourced from Louisiana customers may qualify for marketplace facilitator status and can choose to remit their state’s sales tax directly through the Louisiana Sales and Use Tax Commission for Remote Sellers.