Inspection & Supervision

Who Must File?

Each common and contract carrier and public utility doing business in Louisiana and subject to control and jurisdiction of the Louisiana Public Service Commission, must file a return.

Basis of Fee

Fees are measured by the gross receipts from Louisiana intrastate business, beginning with the first quarter of the calendar year.

Rate of Fee

  1. $5.01 per $1,000 for the first $100,000 or less of gross receipts.
  2. $4.23 per $1,000 of gross receipts in excess of $100,000 and not more than $250,000.
  3. $3.45 per $1,000 of gross receipts in excess of $250,000 and not more than $500,000.
  4. $2.68 per $1,000 of gross receipts in excess of $500,000 and not more than $750,000.
  5. $2.29 per $1,000 of gross receipts in excess of $750,000 and not more than $1,000,000.
  6. $1.90 per $1,000 of gross receipts in excess of $1,000,000 and not more than $2,000,000.
  7. $1.51 per $1,000 of gross receipts in excess of $2,000,000 and not more than $5,000,000.
  8. $1.13 per $1,000 of gross receipts in excess of $5,000,000 and not more than $10,000,000.
  9. 97 cents per $1,000 of gross receipts in excess of $10,000,000 and not more than $25,000,000.
  10. 82 cents per $1,000 of gross receipts in excess of $25,000,000 and not more than $100,000,000.
  11. 71 cents per $1,000 of gross receipts in excess of $100,000,000.

The minimum fee is $80 annually or $20 per quarter.

Date Fee Due

Returns and payments are due by the last day of the third month following the end of the quarter.

Updated November 07, 2024


Filing Dates


News & Announcements

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.


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