Special Fuels (IFTA)
January 1,1994 Louisiana became a member of the International Fuel Tax Agreement (IFTA). IFTA is a base-state agreement signed to simplify the administration of state fuel tax for Interstate motor carriers.
Carriers based in Louisiana that operate one or more qualified motor vehicles in at least one other IFTA state must be licensed with the Department of Revenue. Exceptions are as follows:
· Option to purchase fuel covering the total miles traveled if travel is seldom in Louisiana.
· If engaged in lease operations, one may be exempt from the licensing requirements of IFTA depending on the terms of the lease.
· All owners or operators of motor vehicles which are owned and operated by a business domiciled within this state exclusively for commercial use within this state are exempt from the requirement that they carry and possess an invoice for special fuels. Extends the exemption to vehicles which require an operator with a commercial driver’s license.
A carrier’s base state is any state where the carrier meets the following requirements:
1. Where the carrier has qualified motor vehicles registered.
2. Where operational control and operational records are maintained.
3. Where motor vehicles that accrue mileage in their base state and another IFTA member state.
In Louisiana, there is a one-time application fee of $35.00 and a decal fee of $1.00 each. The agreement requires two (2) decals for each qualified vehicle.
If applicable or additional information is needed, please contact the Louisiana Department of Revenue, Excise Tax Section at (225) 219-7656.
QUALIFIED MOTOR VEHICLES
A qualified motor vehicle means a motor vehicle used, designed or maintained for the transportation of persons or property and:
1. Has two (2) axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand (26,000) pounds or twelve thousand (12,000) kilograms;
2. Has three (3) or more axles regardless of weight;
3. Is used in combination when the weight of such combination exceeds twenty-six thousand (26,000) pounds or twelve thousand (12,000) kilograms gross vehicle weight or registered gross vehicle weight.