Frequently Asked Questions

Telecommunication Tax for the Deaf

1. Who is liable for paying the tax?

2. How much is the tax?

3. How do I register for the Telecommunication Tax for the Deaf?

4. What are my filing options?

5. Is a discount allowed?

6. If I am a Reseller of the wireline access line telephone service, am I still required to register, collect and remit the tax?

7. If a company is installing the phone equipment and paying a service provider the tax, does the company need to register for the tax?

8. Does the definition of “wireline access line” include Voice Over Internet Protocol telephone service?

Motor Fuel Taxes

1. How can I get a copy of my tax return?

2. Who is required to be licensed?

3. Why do I need to appoint a Louisiana Registered Agent?

4. What are the grounds for denial of a license?

5. Can my license be revoked?

6. What are the bond requirements for each license?

7. If my surety bond was waived before July 1, 2006, do I need to post a new bond?

8. What are the different tax returns and their due dates?

9. What are my duties as a Supplier or Permissive Supplier Trustee?

10. Who is eligible for the discount?

11. If you underpay but file on time do you get the discount?

12. Who is eligible for the discount from the Supplier or Permissive Supplier?

13. If a Supplier or Permissive Supplier has a credit on Line 2 of their return, is it necessary to reduce the refund by the discount?

14. If I am a licensed Supplier or Permissive Supplier can I defer the inspection fee to a licensed distributor or importer to the 20th of the month?

15. Who is allowed to take the credit for tax on reported bad debt?

16. Are there a maximum number of credits a Supplier or Permissive Supplier can take?

17. Does the Supplier or Permissive Supplier have to notify the department before taking the credit for tax on reported bad debt?

18. Can an exporter apply for a refund on fuel that is exported with Louisiana tax and/or fee paid?

19. If clear fuel is dumped in a dyed fuel tank is there an allowance that can be taken to get the tax back?

20. Can you get a refund on clear kerosene and/or diesel used in an off-road manner? If so, what documentation is needed?

21. Can I be charged with a misdemeanor for any violation? Is there a penalty?

22. Under what circumstances can I be charged with a felony? Is there a penalty?

23. What is the taxability of biodiesel?

24. If I produce biodiesel am I a blender?

25. Is ethanol taxable?

26. What is the tax rate on Gasoline, Diesel and Special Fuels?

27. How much is the Inspection Fee per gallon?

28. Can a supplier collect destination state taxes and/or fees as well as Louisiana taxes and/or fees?

29. Can tax free transactions occur in the pipeline?

30. What is a diversion and how is a diversion reported?

31. How do I register with TRAC III to notify a state of a diversion?

32. Can a penalty be assessed for a diversion?

33. Are there any penalties for engaging in business without a license?

Vapor Products

1. Who is liable for the excise tax on vapor products?

2. Who is a “Louisiana Tobacco Wholesale Dealer”?

3. Who is a “Louisiana Authorized Manufacturer”?

4. Who is a retail dealer?

5. What is a vapor product?

6. What is a consumable vapor product?

7. How much is the excise tax on consumable vapor products?

8. Is the excise tax calculated on the liquid nicotine content in the vapor product or on the entire consumable vapor product itself?

9. Is a consumable vapor product that contains zero nicotine subject to the excise tax?

10. Do I need to get a permit from the Office of Alcohol and Tobacco Control to sell vapor products?

11. Do I need to register with the Department before I sell vapor products at retail?

12. As a retail dealer, will I need to provide the Department a bond to be licensed to sell vapor products?

13. What form do I fill out to remit the tax on the consumable vapor products?

14. Can I file or pay the excise tax on vapor products electronically?

15. How do I register to file Form R-5608, Tobacco Tax Return for Retail Dealers of Vapor Products?

16. I have multiple locations; can I file one consolidated return for all locations?

17. I am a convenience store in Louisiana that buys all my consumable vapor products from a Louisiana wholesale dealer. Do I need to be licensed by the Department?

18. I currently manufacture the consumable vapor product that is sold to Louisiana customers. Is there specific information that must be included on customer invoices?

19. Can a wholesale dealer or a retail dealer pay the tax based on sales or purchases of consumable vapor products?

20. I need to return some vapor product back to the manufacturer. What do I need to do?

21. How can I get a copy of my tax return?

Special Fuels Tax

1. What are special fuels?

2. What is compressed natural gas, liquefied natural gas, and liquefied petroleum gas?

3. Who is liable for the excise tax on special fuels?

4. Who is a “special fuel fleet dealer”?

5. Who is a “retail dealer”?

6. How much is the excise tax on special fuels?

7. What is the conversion rate for a gallon of CNG, LNG, and LPG?

8. Do I need to receive a license from the Department before I sell or deliver special fuels?

9. How do I apply to get a license from the Louisiana Department of Revenue?

10. As a special fuel fleet dealer or retail dealer, will I need to provide the Department a bond to be licensed to sell or deliver special fuels?

11. What form do I fill out to remit the tax on the special fuels, CNG, LNG, and LPG?

12. How do I obtain a tax form to report the tax on the special fuels?

13. Can I file or pay the excise tax on special fuels electronically?

14. Is a discount allowed?

15. Are Government entities exempt from paying tax on CNG, LNG, and LPG?

16. What are Governmental Entities?

17. I have multiple locations; can I file one consolidated return for all locations?

18. Does a return have to be filed if no taxable deliveries were made within a reporting period?

19. I own a hardware store in Louisiana that sells and fill special fuels containers on my premises. Do I need to be licensed by the Department?

20. I am school bus driver …. What do I need to do?

Industrial Hemp-Derived CBD

1. What is an Industrial Hemp-Derived CBD product?

2. How much is the Industrial Hemp-Derived CBD Tax?

3. What is the effective date of the Industrial Hemp-Derived CBD Tax?

4. Who is required to pay the Industrial Hemp-Derived CBD Tax?

5. Do I have to have a permit to sell Industrial Hemp-Derived CBD products?

6. Who should I contact regarding instructions on obtaining and/or renewing my CBD permit?

7. Who files the Industrial Hemp-Derived CBD Tax Return?

8. How do I file the Industrial Hemp-Derived CBD Return and remit payment?

9. Do I need to create an Industrial Hemp-Derived CBD account if I currently have a LATAP account for Sales and Withholding Tax Types?

10. Can I file the Industrial Hemp-Derived CBD Tax with my Sales Tax account?

11. How do I add an Industrial Hemp-Derived CBD Tax account to my current LATAP account?

12. What date do I use for "Date Site began operations”?

13. Do I have to complete a return if I did not sell any Industrial Hemp-Derived CBD products?

14. Can multiple locations be reported on one Industrial Hemp-Derived CBD Tax Return?

15. Is ACH Credit accepted for the Industrial Hemp-Derived CBD Tax?

16. What type of Industrial Hemp-Derived CBD products are not subject to the tax?

17. What Industrial Hemp-Derived products are prohibited?

Consumable Hemp Products

1. What is a Consumable Hemp Product?

2. How much is the Consumable Hemp Product Tax?

3. What is the effective date of the Consumable Hemp Product Tax?

4. Who is required to pay the Consumable Hemp Product Tax?

5. Do I have to have a permit to sell Consumable Hemp Products?

6. Who should I contact regarding instructions on obtaining and/or renewing my consumable hemp permit?

7. Who files the Consumable Hemp Product Tax Return?

8. How do I file the Consumable Hemp Product Return and remit payment?

9. Do I need to create a consumable hemp product account if I currently have a LaTAP account for Industrial Hemp-Derived CBD tax type?

10. Do I need to create a consumable hemp product account if I currently have a LATAP account for Sales and Withholding Tax Types?

11. Can I file the Consumable Hemp Product Tax with my Sales Tax account?

12. How do I add a Consumable Hemp Product Tax account to my current LATAP account?

13. What date do I use for "Date Site began operations”?

14. Do I have to complete a return if I did not sell any consumable hemp products this month?

15. Can multiple locations be reported on one Consumable Hemp Product Tax Return?

16. Is ACH Credit accepted for the new Consumable Hemp Product Tax?

17. What type of consumable hemp products are not subject to the tax?

18. What Consumable Hemp Products are prohibited?

19. When I view returns for taxable periods prior to August 2021, why do I see the Consumable Hemp Products Tax Return?