Louisiana Motor Vehicle Sales Tax

Motor Vehicle Sales Tax
R-20164
R-20164 (6/20)

Motor Vehicle Sales Tax

Louisiana Department of Revenue
P.O. Box 201
Baton Rouge, LA 70821-0201
Telephone: (855) 307-3893
Email: [email protected]

GENERAL INFORMATION
This publication has been prepared as a brief guide to the Louisiana State Sales and Use Taxes on motor vehicles used in Louisiana.
It also describes certain exemptions and penalties. This information is general and cannot cover every situation. For assistance, please
call the Louisiana Department of Revenue at 855-307-3893 or send an email to [email protected]. Questions may also be mailed
to the Louisiana Department of Revenue, P.O. Box 201, Baton Rouge, LA 70821.
Questions may also be addressed to the Office of Motor Vehicles, Registration and Driver’s License Assistance Unit at (225) 925-6146
or visit their website at: www.dps.state.la.us or www.expresslane.org.
MOTOR VEHICLE SALES TAX
Motor vehicle sales tax applies to both motorized and non-motorized property subject to the Vehicle Registration License Tax Law of the
State of Louisiana. Motor vehicles include, but are not limited to, automobiles, trucks, motorcycles, motor homes, mobile homes, trailers
(boat and utility), campers, and off-road vehicles. In addition to the 4.45 percent state sales tax, most parishes and many municipalities
have a local sales tax ranging from 1.85 percent to 7 percent. The rate of tax is based upon the domicile of the purchaser, not the location of the seller. The state and local sales taxes are paid by the purchaser to the Office of Motor Vehicles, Department of Public Safety
at the time the vehicles are registered or titled, along with applicable fees for registration. The documents required to register a motor
vehicle are (1) a manufacturer’s statement of origin or previous owner’s title, (2) a notarized bill of sale or dealer’s invoice containing
a description of vehicle being sold and any trade-in, (3) if financed, an original or copy of properly completed UCC-1 Form (financing
statement) or other security agreement, if lien is to be recorded, and (4) proof of insurance. A certificate of title in the purchaser’s name
will not be issued until all taxes and fees have been paid and required documents have been furnished.

Vehicles Purchased In State
Sales tax on motor vehicles purchased in this State are payable by the 40th day following the date of sale. Registration and payment of
taxes and fees may be made through the retail dealer or directly to the Office of Motor Vehicles.
Vehicles Purchased Out of State
Sales tax on motor vehicles purchased outside of Louisiana for use in Louisiana are payable by the 30th day after the vehicle first enters
Louisiana. A credit against the 4.45 percent state sales tax will be granted to residents who paid a similar tax on the purchase of the
motor vehicle in the other state if that state allows a credit for taxes paid in Louisiana. A credit cannot be allowed for taxes paid in a
foreign country.
Note: The credit is granted on a rate-to-rate basis and not dollar-to-dollar.

Vehicles Brought into Louisiana by New Residents
A use tax is due on the fair market value of a motor vehicle brought into Louisiana by a new resident who previously registered the
vehicle in another state or a foreign country. This use tax is payable by the 30th day following the month the vehicle first enters Louisiana.
A credit against the 4.45 percent state use tax will be granted to taxpayers who paid a similar tax on the sale or use of this vehicle in
another state if that state allows new residents a credit for taxes paid in Louisiana. (See note above.) This credit cannot be allowed to
new residents from a foreign country. No use tax is required of a Louisiana resident who moves out of state and later moves back to
Louisiana, bringing a vehicle previously titled in his name in Louisiana.
Exemptions from Sales and Use Taxes
Military personnel are exempt from payment of use tax on motor vehicles imported into Louisiana while on active duty, providing they
have proof that sales tax was previously paid on their vehicle in one of the 50 states. In addition, a photocopy of their military ID and
orders, or a statement from their commanding officer, verifying they are active duty military personnel is required.
Note: Nonprofit, charitable, and religious organizations are not exempt from taxation.

R-20164 (6/20)

Interest and Penalties on Sales and Use Tax
As provided for under Louisiana Revised Statutes 47:1601(A)(2)(a)(v), interest will be assessed on non-payments and late payments
until all taxes have been paid.
A delinquent or late payment penalty will be assessed if the sales or use tax is not paid on or before the payable date of the sales or
use tax at the rate of 5 percent of the tax for each 30 days, or any portion thereof, that the tax is delinquent, not to exceed a maximum
of 25 percent.
Motor Vehicle Fees
The Office of Motor Vehicles, Department of Public Safety and Corrections, administers and collects certain fees in addition to state and
local sales and use taxes on motor vehicles. Some of these fees are:
1.	Certification of title – $68.50
2.	 Title correction – $68.50
3.	 Mortgage recordation – for UCC1 – $15
4.	 Mortgage recordation for retail installment agreement – $10
5.	 License plate transfer fee – $3.00
6.	 Handling fee – $8.00
7.	 License plate
		 a.	 private passenger car – $20.00 minimum for 2 years (Based upon .1 percent of selling price)
		 b.	 truck (including vans) up to 6,000 lbs GVW – $40.00 for 4 years
	 c. 	truck (including vans) 6,001 lbs to 10,000 lbs GVW -- $112 for 4 years

	

		 d. 	motorcycle – $12.00 for 4 years
	 e. 	commercial vehicles – $10.00 for 1 year

	

	 f.	 boat trailer (up to 1500 lbs.) – $25.00 for 4 years

	
	
	

g.	 utility trailer (up to 500 lbs.) – $25.00 for 4 years
h.	 motor home – $50.00 for 2 years

8.	 All others trailers – $10.00 for 1 year, $40.00 for 4 years, $70.00 for permanent registration
These are the most commonly occurring fees. Fees stated are as of June 2020, and are subject to change. For additional information,
contact the Office of Motor Vehicles in the Department of Public Safety and Corrections.
Civil and Criminal Penalties
Applications for title, bills of sale, and odometer disclosure statements must be completed properly. Penalties may be imposed for false
statements made on documentation when applying for title of a motor vehicle.
Requesting Information from the Office of Motor Vehicles
If you need any assistance from the Office of Motor Vehicles, contact the Registration and Driver’s License Assistance Unit at (225) 9256146 or visit their website at: www.dps.state.la.us or www.expresslane.org