Louisiana Fuel Sales Taxes 2017 Louisiana: Fuel Excise Taxes

Louisiana:

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 motor fuels like gasoline.

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


Louisiana Fuel Sales Taxes 2017 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 sales tax rate

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 sales tax rate

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.

Distributor/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 Sales Taxes 2017 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
Components of gasoline price Components of diesel price

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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Source: http://www.salestaxhandbook.com/louisiana/gasoline-fuel