Does Louisiana charge sales tax in used car sales between private buyers and sellers?

Louisiana collects sales tax on sales of cars between private buyers and sellers, according to the Louisiana State Legislature. Under state law, the exemption for isolated or occasional sales of tangible personal property does not apply to vehicles. It specifically designates isolated or occasional sales of vehicles as taxable.

Louisiana law states that isolated or occasional sales of vehicles are sales at retail and as such are subject to sales tax. The law defines an isolated or occasional sale as a sale of tangible personal property by a person not engaged in the business of selling that type of property, notes the Louisiana State Legislature website.