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

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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