Louisiana IFTA Fuel Tax

IFTA Reporting and Filing Requirements in Louisiana

Who Needs IFTA Registration in Louisiana?

You must register for an International Fuel Tax Agreement (IFTA) license in Louisiana if Louisiana is your base jurisdiction and you operate a qualified motor vehicle in Louisiana and at least one other IFTA member jurisdiction.

To qualify for Louisiana IFTA registration, your business must:

• Have qualified motor vehicles registered in Louisiana
• Maintain an established place of business in Louisiana where your motor carrier operations are conducted
• Maintain operational control and records in Louisiana or make those records available in Louisiana
• Operate qualified motor vehicles on Louisiana highways

A qualified motor vehicle is one used, designed, or maintained to transport persons or property that:

• Has two axles and a gross vehicle weight or registered gross vehicle weight exceeding 26,000 pounds
• Has three or more axles, regardless of weight
• Is used in combination when the combined gross vehicle weight or registered gross vehicle weight exceeds 26,000 pounds

Recreational vehicles used exclusively for personal purposes and not in connection with a business are not considered qualified motor vehicles under IFTA. 

If you qualify but choose not to obtain a Louisiana IFTA license, you must obtain the fuel trip permits required by each IFTA jurisdiction where you operate.

What Are the IFTA Reporting Requirements in Louisiana?

If Louisiana is your base jurisdiction, you must file an IFTA quarterly tax report with the Louisiana Department of Revenue (LDR).

Every Louisiana IFTA license holder must file a return for each calendar quarter, even if no travel occurred in an IFTA member jurisdiction or no taxable fuel was purchased during the reporting period.

Your Louisiana IFTA report must include:

• Total taxable and nontaxable miles traveled by your qualified motor vehicles in all IFTA and non-IFTA jurisdictions
• Total gallons of taxable and nontaxable fuel placed into your qualified motor vehicles
• Total miles and taxable miles traveled in each IFTA member jurisdiction
• Taxable gallons consumed in each IFTA member jurisdiction
• Tax-paid gallons purchased in each IFTA member jurisdiction

You can file your quarterly return electronically through LaTAP (Louisiana Taxpayer Access Point). If you need a paper return or filing assistance, contact the Louisiana Department of Revenue Excise Tax Program.

Louisiana requires IFTA license holders to maintain mileage records, fuel receipts, trip reports, and other documents supporting the information reported on each return. These records must be retained for four years from the return due date or the date the return was filed, whichever is later, and made available upon request during an audit.

Louisiana requires fuel quantities and distances to be reported using U.S. measurements. Canadian fuel purchases and distances must be converted from liters to gallons and kilometers to miles. Current jurisdictional fuel tax rates are available through the official IFTA tax rate matrix.

How Do You File an IFTA Report in Louisiana?

Louisiana IFTA license holders must file a quarterly fuel tax return with the Louisiana Department of Revenue (LDR). You can file electronically through Louisiana Taxpayer Access Point (LaTAP) or request a paper quarterly tax report from LDR.

1. Prepare Your IFTA Report

   Before filing your Louisiana IFTA return, gather:

   • Total miles traveled in all IFTA and non-IFTA jurisdictions
   • Total taxable miles traveled in each IFTA member jurisdiction
   • Total gallons of taxable and nontaxable fuel placed into your qualified motor vehicles
   • Tax-paid fuel purchased in each IFTA member jurisdiction
   • Mileage records, trip reports, and fuel receipts for each qualified motor vehicle

   Louisiana requires IFTA license holders to retain these records for four years from the return due date or the date the return was filed, whichever is later. Records must be available upon request during an IFTA audit.

2. Submit Your IFTA Return

   To file electronically, log into LaTAP and select your IFTA account and the applicable reporting period.

   When completing your return:

   • Enter your total miles traveled and fuel used during the reporting period.
   • Report total and taxable miles traveled in each IFTA jurisdiction.
   • Report tax-paid fuel purchased in each jurisdiction.
   • Review the fuel tax due or credit shown on the return.
   • Submit the return and pay any tax due by the quarterly filing deadline.

   You must file a quarterly IFTA return even if you did not operate in an IFTA member jurisdiction or purchase taxable fuel during the reporting period. Failure to receive a quarterly tax report from LDR does not relieve you of the filing requirement.

   For current jurisdictional fuel tax rates, refer to the official IFTA Tax Matrix.

What Are the IFTA License Costs and Fees in Louisiana?

The Louisiana Department of Revenue (LDR) charges the following fees for Louisiana IFTA registration and credentials:

Louisiana IFTA Fee	Amount
Initial IFTA license application	$35
Initial IFTA decals	$2 per set
Annual IFTA license renewal	No fee
Renewal IFTA decals	$2 per set
Additional or replacement IFTA decals	$2 per decal
IFTA license reinstatement	$35

You can order your IFTA decals and manage your account online through LaTAP (Louisiana Taxpayer Access Point) after your account has been established.

The $35 application fee must accompany the Louisiana International Fuel Tax Agreement Application (Form R-5678-L) when applying by mail. Online applicants pay the application fee electronically through LaTAP.

Louisiana issues one IFTA license for the account. Each qualified motor vehicle must display two IFTA decals, with one decal on each side of the vehicle. IFTA licenses and decals are valid for the calendar year, from January 1 through December 31.

If an IFTA license is suspended, the carrier must file all required returns, pay outstanding liabilities, and pay the $35 reinstatement fee before the license may be restored.

What Are the IFTA Penalties and Interest in Louisiana?

Louisiana may assess penalties and interest if you fail to file a required IFTA return, file after the due date, or fail to pay the fuel taxes owed.

For a late IFTA return, Louisiana charges:

• 5% of the tax due for the first 30 days or fraction of 30 days
• An additional 5% for each additional 30 days or fraction
• A maximum late-filing penalty of 25% of the tax due

If you file the return but do not pay the full amount due, Louisiana may charge a late-payment penalty of 5% of the unpaid tax for each 30 days or fraction of 30 days, up to 25%. The late-filing and late-payment penalties are not charged for the same 30-day period.

Interest is charged on unpaid tax from the original due date until the balance is paid. The rate is established under the IFTA Articles of Agreement, and jurisdictional interest cannot be waived.

Additional penalties may apply if:

• An incorrect return results from negligence or disregard of tax requirements
• A payment is returned or rejected
• Required mileage and fuel records are not maintained

Louisiana’s current accuracy-related penalty may equal 20% of a tax deficiency caused by negligence. 

If you fail to file an IFTA return, the Louisiana Department of Revenue may estimate your liability using the best information available and assess the applicable tax, penalties, and interest. Continued noncompliance may result in suspension or revocation of your IFTA license.

To reinstate a suspended license, you must file all required returns, pay all outstanding liabilities, and pay the $35 reinstatement fee.

To avoid penalties and interest, file your quarterly IFTA return through LaTAP and pay the full amount due by the filing deadline.

How Do You Renew an IFTA License in Louisiana?

Louisiana IFTA licenses must be renewed annually through the Louisiana Department of Revenue (LDR) to remain compliant under the International Fuel Tax Agreement (IFTA).

Each year, LDR issues preprinted IFTA License Renewal Applications to current license holders. You can renew using the application provided by LDR or electronically through Louisiana Taxpayer Access Point (LaTAP).

To renew your Louisiana IFTA license:

• Complete your renewal application
• Review and update your account information
• Order the IFTA stickers needed for the upcoming calendar year
• Submit the renewal through LaTAP or follow the instructions included with the preprinted application
• Pay the applicable sticker fees

Louisiana does not charge a fee for the renewal license. Renewal stickers cost $2 per set.

Your renewal may be denied if you have:

• Failed to file a required IFTA quarterly return
• Failed to pay taxes or other amounts due to an IFTA member jurisdiction

If your IFTA license has been suspended or revoked, you must file all outstanding returns, pay all outstanding liabilities, and meet the applicable reinstatement requirements before the license can be restored.

Once the renewal is processed, you will receive a new IFTA license and annual stickers for the upcoming calendar year.

For assistance with your renewal, stickers, or IFTA account, contact the Louisiana Department of Revenue at 855-307-3893.

Simplify Louisiana IFTA Reporting with eIFTA by Truckopedia

Preparing quarterly Louisiana IFTA returns doesn’t have to be complicated. eIFTA by Truckopedia helps owner-operators and fleet managers turn mileage and fuel purchase data into accurate, file-ready IFTA reports.

With eIFTA, you can:

• Generate accurate Louisiana IFTA reports in minutes.
• Calculate fuel taxes using the latest IFTA tax rates.
• Track mileage and fuel purchases across all IFTA member jurisdictions.
• Reduce manual calculations and reporting errors.
• Keep your records organized for quarterly IFTA filings and audits.

Whether you operate a single truck or manage a fleet across multiple IFTA member jurisdictions, eIFTA simplifies Louisiana IFTA reporting so you can spend less time on paperwork and more time focusing on your business.