Louisiana


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Louisiana 2016 Ballot Measure Results

cents-per-gallon

%

Alternative
Fuel Taxes

Excise tax: Special fuels tax of 16 cents-per-gallon.

Fee:

  • Annual flat rate decal fee of $120 per vehicle with a gross vehicle weight rating (GVWR) of less than 10,000 pounds, or a variable rate of 80 percent of the current special fuels tax rate. Over 10,000 pounds must pay 80 percent of the special fuels tax rate in effect (cannot be less than $120 per vehicle).
  • School bus: annual flat rate of 50 percent of the regular flat rate or 50 percent of the variable rate for on-road vehicles weighing less than 10,000 pounds, whichever is less.

Note: 2015 legislation (SB 271) will end annual decal program and switch entirely to a cents-per-MFGE system.

Use: Credited to the Bond Security and Redemption Fund, for use on the Highway Priority Program, the Parish Transportation Fund, the Statewide Flood-Control Program, and the Parish Bridge Replacement Program.

Source: Senate Bill 271, 2015, and Louisiana Revised Statutes 47:802.3

Fee/Tax in addition to Gas Excise Tax: Inspection fee (0.125 cents-per-gallon).

*Federal funding percentages are from an ARTBA analysis of FHWA Highway Statistics data, total ten year average 2004-2013 from tables SF-1 and SF-2. The percent is the ratio of federal aid reimbursements to the state and total state capital outlays and is indicative of the importance of the federal aid program to state capital spending for highways and bridges. Does not include local capital spending. Federal highway reimbursements are primarily used for capital outlays, including construction, right of way and engineering, but are also used for debt service for GARVEE bonds.