Electric and Hybrid Vehicle Road Usage Fee: Information Bulletin
Posted by admin on Jan. 8, 2024 / Electric Vehicles, Clean Fuels Infrastructure / Subscribe 0
The purpose of this bulletin is to notify taxpayers of the fee and to provide additional information related to the reporting and payment requirements and notification requirements provided in the regulation.
Act 578 of the 2022 Regular Session of the Louisiana Legislature introduced a road usage fee for electric and hybrid vehicles registered in the state, effective from January 1, 2023. The Department of Revenue is developing regulations to administer this fee. Owners, possessors, or lessees of electric vehicles (EVs) are subject to a $110 annual fee, while hybrid vehicle (PHEV) owners face a $60 annual fee.
The fee is applicable to vehicles registered in Louisiana or operated on its highways, even if registered in another state. Reporting and payment for individuals can be done through the Louisiana individual income tax return or Form R-19000, with a May 15 deadline for the following year. Prorated fees apply for vehicles registered for part of the year. Dealers, auto title companies, and public license tag agents must notify buyers or lessees about the fee by January 31 of the following year, including the amount, reporting options, and the due date. The notification can be delivered through various means, and a sample notice is provided for compliance.
The fee is due each year by May 15th for the prior calendar year. For example, the annual fee for calendar year 2023 must be paid by May 15, 2024. Individuals may report and pay the fee on their Louisiana individual income tax return or on Form R-19000, Electric and Hybrid Vehicle Road Usage Fee. Businesses and other entities must report and pay the fee on Form R-19000, Electric and Hybrid Vehicle Road Usage Fee. Form R-19000 can be submitted electronically at www.revenue.louisiana.gov/LaTAP. Payment must be submitted with the form.
To read the official bulletin from the Louisiana Department of Revenue, click here.
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