Transportation Communication

Who Must File?

Every person owning or operating any public utility in Louisiana defined as railroads and railways, motor bus lines, motor freight lines, sleeping cars, express companies, telegraph companies, boat or packet lines, and pipe lines must file a return.

Rate of Tax

Two percent of the gross receipts from intrastate business.

Date Tax Due

The return and payment are due by the 20th day of the month following the taxable period except for motor freight lines whose gross revenues for the previous fiscal year are less than $5 million. These returns are filed quarterly and are due within 30 days after the end of the quarter.

Updated November 07, 2024


Filing Dates


News & Announcements

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.

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.


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