What are my duties as a Supplier or Permissive Supplier Trustee?


  1. Fiduciary duty to remit to the Department of Revenue the amount of tax received. If you fail to remit the tax, you are liable for the taxes paid to you.
  2. Notify a licensed distributor, licensed exporter, or licensed importer who received gasoline or diesel fuel from you during a reporting period of the number of taxable gallons received.
  3. Notify the Department of Revenue within the time period established by the secretary if a licensed distributor, licensed exporter or licensed importer did not pay the tax.
  4. Cannot apply the payment of tax to a debt that the person making the payment owes for purchases of gasoline or diesel fuel.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

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.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.