Louisiana IFTA Compliance and Reporting Guide

The International Fuel Tax Agreement (IFTA) is a reciprocal agreement between the lower 48 U.S. states and Canadian provinces that simplifies the reporting of fuel use taxes by interstate motor carriers. In Louisiana, IFTA is administered by the Louisiana Department of Revenue (LDR). Any carrier based in Louisiana that operates a qualified motor vehicle across state lines must obtain an IFTA license and decals to report and pay fuel taxes. A qualified motor vehicle is defined as one used, designed, or maintained for the transportation of persons or property and has two axles and a gross vehicle weight (GVW) or registered gross vehicle weight exceeding 26,000 pounds, has three or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds GVW. Filing requirements are strict, requiring quarterly submissions of the LRP-16 fuel tax return even if no taxable fuel was used during the period. Proper documentation is essential for avoiding penalties, which include a $50.00 fine or 10% of the tax due, whichever is greater, for late filings. DispatchTool helps Louisiana carriers streamline this process by automatically tracking miles traveled by jurisdiction and aggregating fuel purchase data from receipts. By using truck-safe routing that logs precise GPS coordinates across state lines, the platform simplifies the preparation of quarterly summaries required for the LDR. To automate your distance tracking for upcoming quarters, create a DispatchTool account.

Louisiana IFTA Registration and Decals

To register for IFTA in Louisiana, carriers must submit an Application for IFTA License (Form R-5605) to the Louisiana Department of Revenue. The carrier must have an established place of business in Louisiana and maintain their operational records within the state or make them available for audit. There is a nominal fee of $1.00 for the IFTA license and $1.00 for each set of two decals required for each qualified vehicle. These decals must be displayed on both sides of the exterior of the cab. Licenses are valid for one calendar year, expiring on December 31, and must be renewed annually through the LDR’s LaTAP system or by mail.

Quarterly Filing Deadlines and LRP-16 Requirements

Louisiana requires IFTA returns to be filed on a quarterly basis. The deadlines are April 30 for the first quarter (Jan-Mar), July 31 for the second quarter (Apr-Jun), October 31 for the third quarter (Jul-Sep), and January 31 for the fourth quarter (Oct-Dec). The LRP-16 form must detail total miles traveled in all jurisdictions, total gallons of fuel consumed, and the specific miles and fuel used within Louisiana. Failure to file by the last day of the month following the close of the quarter triggers a minimum penalty of $50.00. Interest is also applied to any unpaid tax balance at a rate of 1% per month until the full amount is satisfied.

Louisiana Fuel Tax Rates and Surcharge Information

The current tax rate for diesel in Louisiana is $0.20 per gallon. This rate applies to fuel consumed on Louisiana highways. When filing the IFTA return, carriers compare the tax paid at the pump to the tax owed based on the miles driven within each jurisdiction. If a carrier purchased more fuel in Louisiana than was consumed there, they may be eligible for a tax credit; conversely, if more miles were driven in Louisiana than fuel was purchased, a payment is required. Unlike some states like Kentucky or Indiana, Louisiana does not currently impose a separate fuel surcharge on top of the standard $0.20 per gallon diesel rate for IFTA vehicles.

Recordkeeping Requirements for LDR Audits

Louisiana law requires carriers to maintain detailed records for a period of four years from the filing date or the due date of the return, whichever is later. These records must include Individual Vehicle Mileage Records (IVMR) showing the date of trip, trip origin and destination, routes of travel, beginning and ending odometer readings, and total miles traveled. Additionally, carriers must keep original fuel receipts or invoices showing the date of purchase, seller's name and address, number of gallons, fuel type, and the price per gallon. Incomplete records can lead to the LDR assessment of tax based on an estimated 4.0 miles per gallon (MPG) for the fleet, which often results in a significantly higher tax liability.

Exemptions and Non-IFTA Permits

Not all miles driven in Louisiana are subject to IFTA reporting. Certain vehicles, such as recreational vehicles used exclusively for personal pleasure, are exempt regardless of weight. Furthermore, if a carrier operates a qualified vehicle only within Louisiana and never crosses state lines, they do not need an IFTA license, though they are still subject to standard state fuel taxes paid at the pump. For out-of-state carriers who do not possess an IFTA license but need to enter Louisiana, a 48-hour fuel trip permit must be purchased for $25.00 before entering the state. These permits are available through authorized wire services and are valid only for the duration specified.

Calculating Miles per Gallon (MPG) for Louisiana Filing

The core of the IFTA calculation is the fleet's average Miles Per Gallon (MPG). To find this, divide the total miles driven in all IFTA jurisdictions by the total gallons of fuel placed in the propulsion tanks of the qualified vehicles. For example, if a fleet drives 100,000 miles and consumes 20,000 gallons, the average MPG is 5.0. This figure is then applied to the miles driven specifically in Louisiana (e.g., 10,000 miles) to determine that 2,000 gallons were consumed in the state. If the carrier only purchased 1,500 gallons in Louisiana, they owe tax on the remaining 500 gallons at the $0.20 rate, totaling $100.00.

Sources

Louisiana Department of Revenue (2024) — https://revenue.louisiana.gov/MotorFuelTaxes/IFTA IFTA, Inc. Jurisdiction Manual (2025) — https://www.iftach.org/ Louisiana Administrative Code Title 61 (2023) — https://www.doa.la.gov/media/wovp1z14/61.pdf

Frequently asked

What is the penalty for late IFTA filing in Louisiana?

The Louisiana Department of Revenue charges a penalty of $50.00 or 10% of the total tax due, whichever is greater, for any return filed after the quarterly deadline. Additionally, interest accrues at a rate of 1% per month on any unpaid tax balance.

How much do IFTA decals cost in Louisiana?

Louisiana is one of the most affordable states for IFTA registration, charging only $1.00 for the annual license and $1.00 for each set of two decals per vehicle.

Can I file my Louisiana IFTA return online?

Yes, carriers are encouraged to use the Louisiana Taxpayer Access Point (LaTAP) system to file their LRP-16 returns and pay any taxes due electronically. Paper filings are still accepted by mail but take longer to process.

What is the weight threshold for IFTA in Louisiana?

A vehicle qualifies for IFTA if it has two axles and a gross vehicle weight (GVW) or registered GVW exceeding 26,000 pounds, or has three or more axles regardless of weight.

Do I need to file an IFTA return if I didn't leave Louisiana this quarter?

If you hold an active IFTA license, you must file a 'No Operations' return even if you did not travel outside of Louisiana or did not operate the vehicle at all during the quarter.