I own a hardware store in Louisiana that sells and fill special fuels containers on my premises. Do I need to be licensed by the Department?


The excise tax on special fuels does not apply to fuel delivered into the supply tank of off-highway equipment, a stationary engine, a motorboat, an aircraft, equipment used solely for servicing aircraft and used exclusively off-highway, or any device other than a motor vehicle operated or intended to be operated for highway use. Any business that does sell or dispense special fuel into the fuel supply tank of a motor vehicle intended for highway use is liable for the tax and is considered a dealer. The dealer shall add the amount of the tax to the selling price of the fuel so that the tax is paid by the ultimate consumer or the purchaser of the fuel.

Filing Dates


News & Announcements

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.

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.


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.