Can tax free transactions occur in the pipeline?


Yes, a tax free transaction can only occur in the pipeline if all parties involved in the transaction have a valid Louisiana Supplier or Permissive Supplier license as long as the transfer of the product does not “break bulk”, otherwise, the tax is to be collected from the person ordering the sale or transfer in the bulk transfer/terminal system. Examples of when Motor fuel is not considered to be in the bulk transfer/terminal system includes the following:
  1. When in a motor fuel storage facility including but not limited to a bulk plant that is not part of a refinery or terminal;
  2. When in the motor fuel supply tank of any engine or motor vehicle;
  3. When in a marine vessel transporting motor fuel to a motor fuel storage facility that is not in the bulk transfer/terminal system;
  4. or when in any tank car, rail car, trailer, truck, or other equipment suitable for ground transportation or any movement by pipeline or vessel whose operators are not licensed and registered as required by the Internal Revenue Service.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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