LAWS AND REGULATIONS ENFORCED CONCURRENTLY WITH OTHER AGENCIES Vehicle Registration and Licensing
Vehicles Using Special Fuels
Special fuels are all fuels used for motor vehicles except gasoline. Special fuels include distillate fuels, such as diesel and kerosene, and also liquefied petroleum gases, such as butane and propane.
Special fuels tax is $0.20 per gallon.
All users of taxable special fuels whose vehicles are licensed and domiciled in Louisiana must meet the following requirements:
1. The vehicles must be licensed for special fuels with the Department of Revenue and Taxation.
2. Non IFTA must have a current special fuels invoice in their possession at all times.
3. Vehicles must have a working odometer, speedometer, or hub meter.
4. Vehicles must have the company’s name and address or adequate information (company name and U.S. DOT number) on both outside cab doors in letters at least two (2) inches high. The name and address must be legible at a distance of 25 feet in daylight hours.
5. ICC regulated carriers are allowed company or trade name only.
Exception: All owners of motor vehicles which are owned and operated by a business domiciled within the state exclusively for commercial use within this state are exempt from the requirement that they carry and possess an invoice for special fuels. This exemption is extended to vehicles which require an operator with a commercial driver’s license.
An interstate user of special fuels may determine an average number of miles per gallon of fuel by dividing the total miles traveled by the number of gallons consumed in the entire operation of all their vehicles. The average number of miles per gallon shall not exceed five (5) miles per gallon of fuel unless adequate proof is furnished.
If the user has no proof of the average number of miles per gallon, the Secretary of Revenue and Taxation will determine the rate to be applied.
All interstate users of taxable special fuels whose vehicles are not domiciled in Louisiana must meet the following requirements:
1. Users must post a surety bond with the Department of Revenue and Taxation. Users may then file quarterly reports paying the special fuels tax based on the miles traveled in Louisiana.
Exception: Those interstate users who only occasionally travel though Louisiana may not be required to post a surety bond with the Department of Revenue and Taxation. These users must purchase enough fuel in Louisiana to cover the miles traveled in Louisiana, and the driver must have a currently dated special fuels invoice with appropriate information listed thereon before leaving Louisiana.
2. Vehicles must have a working odometer, speedometer or hub meter.
3. Vehicles must have the company’s name and address on both cab doors in letters at least two (2) inches high or adequate identification (company name and U.S. DOT number). The name and address must be readable at a distance of 25 feet.
4. ICC regulated carriers are allowed trade name only.
A Louisiana special fuels invoice must: |
| Be mechanically imprinted with a serial number |
| Be printed or rubber-stamped with the name and address of the seller |
| Include name and address of the purchaser (user) |
| Specify the date of delivery |
| Contain the license plate number of the motor vehicle |
| List the mileage from the odometer or hub meter |
| Note the number of gallons and kind of special fuel purchased |
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