Louisiana Broadens Sales Tax Regulations to Include Airbnb and Similar Platforms

Louisiana’s new law expands the marketplace facilitator definition to include accommodation intermediaries like Airbnb, requiring them to collect and remit sales tax starting July 1, 2025, based on sales or presence thresholds.
Accommodation intermediaries facilitate rentals without owning or managing properties, covering various lodging types such as rooms, cabins, condos, and townhouses.
Shared hotel brands under formal franchise or management agreements are exempt from collecting and remitting sales tax as marketplace facilitators.
From January 1, 2026, accommodation intermediaries must also remit hotel and motel occupancy taxes under the same procedures as sales and use taxes.