Louisiana: Fuel Excise Taxes
Louisiana Cigarette and Fuel Excise Taxes
In addition to (or instead of) traditional sales taxes, gasoline and other Fuel products are subject to excise taxes on both the Louisiana and Federal levels. Excise taxes on Fuel are implemented by every state, as are excises on alcohol and tobacco products.
Louisiana Gasoline Tax
| Excise: | $0.20 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.20 / gallon |
Louisiana Diesel Tax
| Excise: | $0.20 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.20 / gallon |
Louisiana Gasohol Tax
| Excise: | $0.20 / gallon |
|---|---|
| Addl. Tax: | $0.00 / gallon† |
| Total Tax: | $0.20 / gallon |
† Additional Applicable Taxes: Inspection fee
Other Louisiana Fuel Excise Tax Rates
The primary excise taxes on fuel in Louisiana are on gasoline, though most states also tax other types of fuel.
Louisiana Aviation Fuel Tax
In Louisiana, Aviation Fuel is subject to a state excise tax of Exempt if used for aviation; otherwise $0.20 per gallon
Point of Taxation: Not taxed if used for aviation purposes; otherwise at time sold/used for taxable purpose
Louisiana Jet Fuel Tax
In Louisiana, Jet Fuel is subject to a state excise tax of Exempt if used for aviation; otherwise $0.20 per gallon
Point of Taxation: Not taxed if used for aviation purposes; otherwise at time sold/used for taxable purpose
Payment of Louisiana Fuel Excise Taxes
Payments of fuel excise taxes are made by fuel vendors, not by end consumers, though the taxes will be passed on in the fuel's retail price. Fuel tax is due on the 20th of each month for the previous month with the exceptions being suppliers (22nd of each month for the previous month), importers (15th of each month for the previous month), and payments (1st of each month for the previous month).
Louisiana Fuel Tax Reports
Fuel producers and vendors in Louisiana have to pay fuel excise taxes, and are responsible for filing various fuel tax reports to the Louisiana government. Click the button below to view details on three LA fuel tax reports.
View Fuel Tax ReportsDistributor/Exporter/Blender Monthly Return
Report Due: 20 th day of month following period reported
Report Penalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
Payment Due: 20 th day of month following period reported
ReportPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
PaymentPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25% plus interest accrues from date due until paid at .5833% per month
Importer Monthly Return
Report Due: 15 th day of month following period reported
Report Penalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
Payment Due: 15 th day of month following period reported
ReportPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
PaymentPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25% plus interest accrues from date due until paid at .5833% per month
Supplier/Permissive Supplier Monthly Return
Report Due: 22 nd day of month following period reported
Report Penalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
Payment Due: 22 nd day of month following period reported
ReportPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25%
PaymentPenalties: 5% of amount due for each 30 days, or fraction thereof, from date due until filed, not to exceed 25% plus interest accrues from date due until paid at .5833% per month
Federal Fuel Excise Taxes
The price of all motor fuel sold in Louisiana also includes Federal motor fuel excise taxes, which are collected from the manufacturer by the IRS and are used to support the Federal Highway Administration. Federal excise tax rates on various motor fuel products are as follows:
| Gasoline | $0.18.4 per gallon |
|---|---|
| Diesel and Kerosene | $0.242 per gallon |
| Liquefied Petroleum Gas | $0.183 per gallon † |
| Liquefied Natural Gas (LNG) | $0.243 per gallon † |
| Compressed Natural Gas (CNG) | $0.184 per gallon † |
Included in the Gasoline, Diesel/Kerosene, and Compressed Natural Gas rates is a 0.1 ยข per gallon charge for the Leaking Underground Storage Tank Trust Fund (LUST).
† These tax rates are based on energy content relative to gasoline.
What percentage of the cost of gas in Louisiana comes from taxes and gas station profit?
The diagram above shows how the prices of an average gallon of gasoline and diesel fuel are broken down among various components, including the cost of the crude oil, refining, distribution / marketing, and taxes. In most areas, state and federal excise taxes amount to about 13% of the cost of a gallon of gas. Gas stations generally only profit a few cents per gallon.
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