Summary
- The Louisiana Department of Revenue reissued Revenue Ruling 23-001 (revised 9 March 2026) to reflect Act 433 of 2025, confirming that peer-to-peer vehicle-sharing platforms are“dealers” that must collect and remit state and local sales/lease tax on facilitated rentals. [1stopvat.com], [ezel.ai]
- Platforms must register via the Louisiana Taxpayer Access Point and remit electronically; from 1 July 2025 they are no longer categorically excluded from marketplace-facilitator treatment. [1stopvat.com], [ezel.ai]
- Facilitators exceeding US$100,000 of Louisiana-sourced revenue may (and eventually must) remit through the Sales and Use Tax Commission for Remote Sellers; the March 2026 revision reflects a 5% state lease/rental rate. [1stopvat.com], [ezel.ai]
Article
Louisiana has clarified sales-tax obligations for the vehicle-sharing economy through the March 9, 2026 revision of Revenue Ruling 23-001, updated for Act 433 of the 2025 Regular Session. The Department classifies platforms that connect vehicle owners with short-term drivers, approve transactions and collect rental charges as “dealers,” making them solely responsible for collecting and remitting applicable state and local taxes on facilitated transactions. Such platforms must register through the Louisiana Taxpayer Access Point and file electronically. Since 1 July 2025, peer-to-peer businesses are no longer excluded from marketplace-facilitator status; those exceeding US$100,000 in Louisiana-facilitated revenue may remit through the Commission for Remote Sellers, and must do so once the threshold is crossed.
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