How to Set Up IFTA in Louisiana

To set up an International Fuel Tax Agreement (IFTA) account in Louisiana, motor carriers must register through the Louisiana Department of Revenue (LDR). A business qualifies if it is based in Louisiana, maintains operational control and records within the state, and operates qualified motor vehicles in at least one other IFTA jurisdiction. A qualified vehicle is defined as one having two axles and a gross vehicle weight exceeding 26,000 pounds, having three or more axles regardless of weight, or used in a combination exceeding 26,000 pounds. Applicants must complete Form R-20075 and submit it to the LDR Excise Taxes Division. Once the account is established, carriers receive one IFTA license and two decals per vehicle, which must be renewed annually. DispatchTool simplifies this regulatory burden by automatically logging miles by state and calculating fuel purchases, generating the precise totals needed for Louisiana's quarterly returns. To start tracking your mileage for IFTA compliance, carriers can create a DispatchTool account to manage their trip records and fuel receipts in one central dashboard.

Louisiana IFTA Eligibility Requirements

To register for IFTA in Louisiana, the carrier must have a physical business address or a residence where operational records are maintained. The vehicle must be used for the transportation of persons or property across state lines. Under IFTA standards, a 'Qualified Motor Vehicle' must exceed 26,000 pounds Gross Vehicle Weight (GVW) or registered gross weight. If the vehicle has three or more axles, it qualifies regardless of its weight. Recreational vehicles are exempt from these requirements unless they are used for business purposes. The Louisiana Department of Revenue requires proof of a valid USDOT number issued by the FMCSA before an IFTA account can be finalized.

Registration Fees and Decal Costs

Louisiana does not charge a specific fee for the IFTA license itself, but there is a cost for the set of two decals required for each vehicle. Currently, the fee is $1.00 per set of decals. Carriers must ensure they order enough decals for their entire fleet at the time of application or through a supplemental request. Decals must be placed on both sides of the vehicle's exterior cab. The license year runs from January 1 through December 31. There is a grace period extending through February of the following year, provided the carrier has applied for renewals by December 31, allowing them to operate while waiting for physical decals to arrive.

Submitting Form R-20075

The primary document for setup is the Louisiana International Fuel Tax Agreement (IFTA) Application, formally known as Form R-20075. This form requires the carrier's legal name, FEIN or SSN, and physical address. Applicants must list the number of decals requested and provide information regarding their USDOT number. The form can be mailed to the Louisiana Department of Revenue, Excise Taxes Division at P.O. Box 201, Baton Rouge, LA 70821-0201. Alternatively, carriers can utilize the LaTAP (Louisiana Taxpayer Access Point) online system for faster processing, which allows for electronic filing and payments.

Quarterly Filing Deadlines and Penalties

Once an account is active, carriers must file quarterly tax returns even if no taxable fuel was used or no miles were driven. The deadlines are April 30, July 31, October 31, and January 31. Failure to file by these dates results in a penalty of $50.00 or 10% of the total tax due, whichever is greater. Interest is also applied to any unpaid balance at a rate of 1% per month. The Louisiana Department of Revenue monitors these filings strictly; consistent delinquency can lead to the revocation of the IFTA license, which prevents legal operation in all 48 contiguous U.S. states and Canadian provinces.

Record Keeping for Louisiana Carriers

Louisiana IFTA regulations require carriers to maintain detailed records for a minimum of four years from the filing date. These records must include Individual Vehicle Mileage Records (IVMR), which track the date of the trip, origin and destination, routes traveled, and odometer readings at state lines. Additionally, carriers must keep original fuel receipts showing the date of purchase, fuel type, number of gallons, and the price per gallon. If records are found to be inadequate during an audit, the state may assess taxes based on a standard of 4.0 miles per gallon, which often results in a significantly higher tax liability for the operator.

Renewing Your Louisiana IFTA License

Licenses and decals must be renewed annually through the LaTAP system or via mail. The renewal period typically opens in October or November for the upcoming calendar year. To be eligible for renewal, a carrier must be in good standing with the state, meaning all quarterly returns have been filed and all taxes, penalties, and interest have been paid in full. If a carrier adds a new vehicle to the fleet mid-year, they must file a supplemental application to obtain additional decals for that specific unit before it can be legally operated in interstate commerce.

Sources

Louisiana Department of Revenue (2024) — https://revenue.louisiana.gov/Excise/IFTA IFTA, Inc. (2024) — https://www.iftach.org/ FMCSA - International Fuel Tax Agreement (2023) — https://www.fmcsa.dot.gov/registration/fuel-taxes

Frequently asked

What is the cost for IFTA decals in Louisiana?

The cost is $1.00 per set of two decals. One set is required for each qualified motor vehicle in your fleet.

Can I file my Louisiana IFTA returns online?

Yes, Louisiana encourages carriers to use the Louisiana Taxpayer Access Point (LaTAP) for electronic filing and payments to ensure faster processing and accurate records.

What happens if I miss an IFTA filing deadline in Louisiana?

Late filings incur a penalty of $50.00 or 10% of the tax due, whichever is higher, plus interest at a rate of 1% per month until the balance is cleared.

How long should I keep my fuel receipts and mileage logs?

You must retain all IFTA-related records, including fuel receipts and mileage logs, for 4 years from the date the tax return was filed or due.

Does a 26,000 lb truck need IFTA in Louisiana?

A truck exactly at 26,000 lbs does not require IFTA; however, any vehicle with a gross weight exceeding 26,000 lbs (26,001 or more) or having three or more axles must register.