Louisiana Motor Vehicle Sales Tax Guide - R-20164 - 6/20

Sep 20, 2026

Uploaded by Anda

Brief guide to Louisiana state motor vehicle sales and use taxes, including how the tax applies to motorized and non-motorized vehicles and the state plus local rate structure. Explains when taxes are due for vehicles purchased in Louisiana, purchased out of state, and brought in by new residents, including credit rules and use tax requirements. Summarizes registration documentation, exemptions (including limits for nonprofit organizations), and the interest and penalty framework for late or unpaid taxes.

LanguageEnglish

CategoryExam

FormatPDF

Pages2

Reading Time5 min

AccessFree to download

GENERAL INFORMATION

MOTOR VEHICLE SALES TAX

Vehicles Purchased In State

Vehicles Purchased Out of State

Vehicles Brought into Louisiana by New Residents

Exemptions from Sales and Use Taxes

Interest and Penalties on Sales and Use Tax

Motor Vehicle Fees

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: [sales.inquires@la.gov](sales.inquires@la.gov) | | --- | --- | --- | | | | | 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 [sales.inquiries@la.gov](sales.inquiries@la.gov. Questions may also)[. Questions may also](sales.inquiries@la.gov. 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](www.dps.state.la.us) [or](or www.expresslane.org)[ ](or www.expresslane.org)[www.expresslane.org](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

FAQs

How is motor vehicle sales tax calculated in Louisiana?

Motor vehicle sales tax includes a 4.45% state sales tax plus local sales taxes that vary by parish and municipality. The rate depends on the purchaser’s domicile, not the seller’s location.

When are sales or use taxes due for different vehicle situations?

For vehicles purchased in Louisiana, payment is due by the 40th day after the sale. For purchases out of state, payment is due by the 30th day after the vehicle first enters Louisiana. For new residents bringing a vehicle into Louisiana, use tax is due by the 30th day following the month the vehicle first enters Louisiana.

What happens if sales or use tax is paid late or not paid?

Interest is assessed on non-payments and late payments until all taxes are paid. A delinquent or late payment penalty is also assessed at 5% of the tax for each 30 days or portion thereof, capped at 25%.

Sep 20, 2026

Uploaded by Anda