States / Louisiana
LA · UCR participant · IFTA member
Trucking compliance in Louisiana
A carrier whose principal place of business is in Louisiana registers UCR with Louisiana as its base state. For IFTA, Louisiana taxes special diesel at $0.2000 a gallon in 4Q2026, in the bottom quarter of listed rates, number 44 of 46 US jurisdictions shown here.
UCR in Louisiana
Louisiana participates in the Unified Carrier Registration Agreement, which makes it the base state for any interstate carrier, broker, freight forwarder or leasing company whose principal place of business is here. You register once a year, through the national UCR system, and the fee is the same six-bracket federal schedule used everywhere: $55 for 0–2 vehicles, $167 for 3–5 and $333 for 6–20 in the 2027 registration year, rising to $54,165 above 1,000. The fee is set by federal rule (49 CFR 367), so it is the same whichever state you register through; what Louisiana adds is enforcement — roadside officers in a participating state can check UCR status during an inspection.
Louisiana also serves as a base state for carriers from non-participating jurisdictions — specifically, a carrier based in Florida that has no office in a participating state may choose Louisiana.
IFTA fuel tax in Louisiana
Under the International Fuel Tax Agreement you owe Louisiana fuel tax on every gallon you burn inside the state, worked out from your miles here and your fleet's average miles per gallon, and you get credit for tax paid on fuel you bought here. Louisiana reported a special-diesel rate of $0.2000 per gallon for 4Q2026.
That puts Louisiana at number 44 of 46 US IFTA jurisdictions shown here, 37 percent below the median of $0.3150. The low rate makes Louisiana an attractive place to buy fuel only if you burn it here too — gallons bought here but run in a high-rate state leave you owing the difference on the quarterly return. The closest rates to Louisiana's are Texas ($0.2000), New Mexico ($0.2100), Oklahoma ($0.1900).
A worked example
Run 1,000 miles in Louisiana at 6.5 mpg and you burned 153.8 gallons here, which at $0.2000 is $30.76 of Louisiana tax. If you bought 153.8 gallons in Louisiana on that trip you have already paid $30.76 at the pump and owe nothing more; if you bought none, the whole $30.76 is due on the return. The IFTA calculator does this for every state on a trip.
Federal filings that apply in Louisiana as everywhere
- Heavy Vehicle Use Tax, IRS Form 2290: $100 a year for a 55,000 lb vehicle, $550 for anything over 75,000 lb, logging vehicles at 75 percent; due the last day of the month after first use.
- Operating authority: $300 per authority type under 49 CFR 360.3T, a USDOT number at no charge, $10 per insurance filing.
- Medical certificate: the 49 CFR 391.41 standards (20/40 vision, 70-degree field, forced whisper at 5 feet), renewed every 24 months, or 12 for some conditions.
- Carrier lookup: check any USDOT or MC number in FMCSA's SAFER system before you lease on or hire.
Not on this page yet
Louisiana's IRP apportioned-plate fees, intrastate operating-authority rules, size and weight limits and state DOT contacts are not published here, because they were not available from a source this site could cite on 2026-10-23. They are listed as gaps in the methodology and will be added when they can be sourced.
Sources: UCR Plan — FAQ; IFTA, Inc. tax rate matrix 4Q2026 (updated 2026-10-21; not final until 2026-12-04); FMCSA final rule, 49 CFR 367.50 (FR Doc. 2026-17893, Docket FMCSA-2025-0655); IRS Form 2290 (Rev. July 2026), Tax Computation. Checked 2026-10-23.