Louisiana

What sits between the rack and the pump

Published rack prices exclude every tax below. A retail price less the rack price less this stack is freight plus retail margin — the spread this page exists to make computable. Cents per gallon.

Download every state (CSV) Open the tax map

The state's own answers

From the Federation of Tax Administrators survey "Motor Fuel Tax Information by State" (2026-10-29), as the state's tax agency answered it. Not tax advice: check the agency before relying on a figure.

Point of taxation

Select all that apply for each fuel type: Gasoline: At the terminal rack, Import into State Diesel: At the terminal rack, Import into State Aviation Fuel: Retail/Use Level, Other Aviation Fuel - Other (please specify): Subject only to sales tax if used for aviation purposes; otherwise subject to motor fuel tax at time sold/used for a taxable purpose. Jet Fuel: Retail/Use Level, Other Jet Fuel - Other (please specify): Subject only to sales tax if used for aviation purposes; otherwise subject to motor fuel tax at time sold/used for a taxable purpose.

Rate reported

Gasoline: $0.20 per gallon / Diesel: $0.20 per gallon

Gallons basis

Calculation basis: Net Gallons, Other Other (please specify): Gasoline and diesel -- Net gallons (LA. R.S. 47:818.12) Compressed Natural Gas, Liquefied Natural Gas and Liquefied Petroleum Gas—gallon or gallon equivalent (La. R.S. 47:818.111) Please provide the reference information: Gasoline and diesel--Net gallons (La. R.S. 47:818.12) Compressed Natural Gas, Liquefied Natural Gas and Liquefied Petroleum Gas—gallon or gallon equivalent (La. R.S. 47:818.111)

Fees

What are the fees and rates associated on reportable products (i.e. environmental fee, inspection fee)? What is the statutory reference regarding the fees on reportable products?: LA RS 3:4684 – Petroleum Products Inspection Fee at the rate of 4/32 of 1 cent per gallon on all petroleum products except LPG, CNG, LNG – reported on motor fuel tax reports and collected at the same time and in similar manner as motor fuel tax

Rate updates

Please list any rate updates for your state: None for 2026

Sales tax on fuel

Does your state impose a sales tax on gasoline, clear diesel or dyed diesel?: No

Scheduled changes

None for 2026

Confidence

medium

Every component in force, with its source

Rows overlap by design: the best source for a component wins (hand edit, then a state notice, then the FTA booklet, then EIA). The losing rows stay for the audit trail.

How the rate has moved

Rack markets this stack applies to

• Alexandria, LA
• Arcadia, LA
• Archie, LA
• Baton Rouge, LA
• Chalmette, LA
• Convent/Garyville, LA
• Lake Charles, LA
• Monroe, LA
• New Orleans, LA
• Opelousas, LA
• Shreveport, LA