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

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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