['Fleet Taxes']
['Bulk Fuel Requirements']
03/12/2025
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All users who maintain their own storage tanks in Louisiana, are required to have a separate storage tank for taxable special fuels which is to be physically separate and apart from any other tank or fueling units, and to indicate it by placing thereon or nearby in a conspicuous place, the words “Tax-Paid Fuels” in letters not less than five (5) inches high. Suppliers are required to collect the tax on all special fuels delivered into such tanks.
All users who have facilities for storing special fuels intended for other than highway use must have such tank clearly marked “Not for Motor Vehicle Use” in letters not less than five (5) inches high, and suppliers may deliver fuel into such tanks without collecting the tax on the fuel. If users do not provide such tanks, or the tank is not clearly marked, then ALL special fuels delivered by suppliers into carrier's storage tanks suitable for fueling motor vehicles must be tax paid.
All fuel purchased tax-paid and used in motor vehicles for highway use, is reported on carrier's quarterly User's Report of Special Fuels — Schedule 2. Copies of invoices recording bulk purchases from suppliers must be submitted with the quarterly user report, and must not reflect any alterations. Gallons purchased from suppliers must be shown by invoice on the user's tax report in addition to total gallons removed from bulk storage facilities and placed in fuel supply tanks of motor vehicles. The totalizer meter reading on the measuring device of any tax-paid bulk storage tank maintained by a user in Louisiana and the inventory of tax-paid fuel on hand must be recorded at the beginning of operations on the first day of every month. Quarterly fuel use tax returns (which include bulk storage operations) must be filed on or before the 25th day of the month following the end of the quarterly reporting period.
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['Fleet Taxes']
['Bulk Fuel Requirements']
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Copyright 2025 J. J. Keller & Associate, Inc. For re-use options please contact copyright@jjkeller.com or call 800-558-5011.