Peer-to-peer vehicle-sharing platforms confirmed as sales-tax “dealers”

Summary

• The Louisiana Department of Revenue (LDOR) reissued Revenue Ruling No. 23-001, revised 9 March 2026, to reflect Act 433 of the 2025 Regular Session. It confirms that peer-to-peer (P2P) vehicle-sharing platforms—which connect vehicle owners with short-term drivers, approve transactions and collect rental charges—are “dealers” under Louisiana’s sales-tax framework, making the platform solely responsible for collecting and electronically remitting applicable state and local sales/lease tax on facilitated transactions. [vatupdate.com], [1stopvat.com]
• Platforms must register via the Louisiana Taxpayer Access Point (LaTAP) and file electronically, with local tax remitted to the appropriate local collector. Act 278 of 2020 had already expanded the “dealer” definition to include anyone operating, maintaining or facilitating a P2P vehicle-sharing program and collecting part of the consideration. The March 2026 revision reflects a 5% Louisiana state lease/rental rate on tangible personal property applied to these facilitated rentals. [dam.ldr.la.gov], [ezel.ai]
• Critically, from 1 July 2025 P2P businesses are no longer categorically excluded from marketplace-facilitator treatment (Act 433 repealed the prior carve-out). A facilitator may remit through the Louisiana Sales and Use Tax Commission for Remote Sellers, and must do so once its Louisiana-sourced/facilitated revenue exceeds US$100,000 in the current or previous calendar year. The ruling states the Department’s position but does not carry the force of law. [ezel.ai], [1stopvat.com]

• VATupdate.com
• LDOR Revenue Ruling 23-001 (PDF)
• 1stopVAT