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

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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