Louisiana Issues Guidance on the Electric and Hybrid Vehicle Road Usage Fee

The Louisiana Department of Revenue has issued a bulletin notifying taxpayers of the road usage fee to be applied to all electric and hybrid vehicles (EV/HV) operated on the roads of Louisiana and to provide information regarding the reporting and payment requirements. (Louisiana Revenue Information Bulletin No. 24-006, 01/04/2024.)

Usage fee application.

The fee applies to vehicles registered in Louisiana and vehicles registered in another state but that are operated on Louisiana highways and required to be registered in Louisiana, including company vehicles operated by resident employees, owners with dual- or multiple-state residences, or other situations of permanent use. An electric or hybrid school bus primarily used to transport Louisiana students is exempt from the road usage fee.

Fee amount.

The fee is owed by the owner of the vehicle, which includes the possessor or lessee of the vehicle. The annual fee for an EV is $110 per calendar year, and the annual fee for an HV is $60 per calendar year.

Reporting and payment requirements.

For individuals, the fee may be reported on the Louisiana individual income tax return or on Form R-19000 (Electric and Hybrid Vehicle Road Usage Fee). For businesses or other entities, the fee must be reported on Form R-19000, which may be filed electronically through the Louisiana Taxpayer Access Point (LaTAP) service.

Due date.

The fee is due by May 15 of the year following the reporting period. For example, the fee for calendar year 2023 is due by May 15, 2024. Payment must be remitted with submission of Form R-19000.

Prorated fees.

A vehicle registered in Louisiana for part of the calendar year is subject to a prorated fee. Similarly, a vehicle registered in another state and required to be registered in Louisiana is subject to a prorated fee based on the number of months it is operated on the highways of Louisiana. Any portion of a month is counted as a whole month. For example, a vehicle registered on any day in March will pay a prorated fee to include March through December of that year, or 10 months.

Notification requirements.

Dealers, auto title companies, and other public license tag agents must provide written notification of the fee to the purchaser, lessee, or transferee. They also must disclose the permissible reporting methods, and that the annual fee must be paid on or before May 15 of each year.

Notification due date: Dealers must provide notification to the purchaser or lessee no later than January 31 following the year of purchase or beginning of the lease. Auto title companies and other public license tag agents must provide written notification of the fee at the time the vehicle transaction is processed.

Notification delivery: The notification can be provided by hand delivery, U.S. mail, email, text message, or any means that can be verified through records. The notification must contain the amount of the fee, the reporting options, and the due date.