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Effective July 1, 2012, the Automobile Rental Tax imposed under Louisiana Revised
Statute 47:551 will expire. You will no longer be required to collect three percent
tax on the gross proceeds derived from the lease or rental of an automobile. This
tax has applied to all automobile rental contracts whose rental periods were less
than twenty-nine calendar days in length. State sales tax at the rate of four percent
must continue to be collected and remitted to the Louisiana Department of Revenue
on these transactions.
Automobile Rental Taxes collected in June 2012 must be reported electronically and
remitted to the Louisiana Department of Revenue no later than July 20, 2012. If,
for any reason, you continue to collect the Automobile Rental Tax for any duration
of time on or after July 1, 2012, you must file and remit these taxes collected
for the July 2012 period as provided under Louisiana Revised Statute 47:304(D).
If you have questions concerning the expiration of the Automobile Rental Tax, please
contact the Special Programs Division at (225) 219-7462 or by email at firstname.lastname@example.org.
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