Electric and Hybrid Vehicle Road Usage Fee

Who Must File?

Individuals and businesses that own or lease an electric or hybrid vehicle operated upon the highways of Louisiana that is required to be registered in Louisiana in accordance with Vehicle Registration License Tax, La R.S. 47:451 et seq.

An electric or hybrid school bus primarily used to transport Louisiana students is exempt from the road usage fee. The return should still be completed annually with the fee amount reported as zero.

Rate of Fee

The fee for a calendar year is $110 for electric vehicles and $60 for hybrid vehicles. Vehicles owned or leased for less than one year are subject to a prorated fee as shown below.

Electric Vehicles
Number of Months Registered
Fee
1
$9
2
$18
3
$28
4
$37
5
$46
6
$55
7
$64
8
$73
9
$82
10
$92
11
$101
12
$110
                                    
Hybrid Vehicles
Number of Months Registered
Fee
1
$5
2
$10
3
$15
4
$20
5
$25
6
$30
7
$35
8
$40
9
$45
10
$50
11
$55
12
$60

Date Fee Due

Returns and payments are due on or before May 15th of the following year.

When can the fee be reported and paid?

Owners/lessees may choose to report and pay the annual road usage fee to the Louisiana Department of Revenue:

  • Before the end of the calendar year in which the vehicle was purchased or acquired;

  • Before the end of the calendar year in which the vehicle was sold, transferred, or donated; or

  • On or before May 15th of the following year.

What is the purpose of the fee?

What is the purpose of the fee? Traditionally, gas tax and other fuel tax revenues are used to fund state and local roadway maintenance and repairs. The road usage fee allows owners/lessees of electric vehicles and hybrid vehicles to share in the cost of funding Louisiana’s infrastructure needs.

How to file

Individual Owners/Lessees:

Individual owners/lessees have three options to submit the fee:

  1. The fee may be paid by filing Form R-19000, Electric and Hybrid Vehicle Road Usage Fee,
  2. By attaching Form R-19000A (Page 2 of Form R-19000) to their individual income tax return, or
  3. The fee may be paid by filing Form R-19000 on LaTAP through either a logged in or a non-logged in option.

Businesses or other entities:

Businesses or other entities have two options to submit the fee:

  1. The fee may be paid by filing Form R-19000, Electric and Hybrid Vehicle Road Usage Fee, or
  2. The fee may be paid by filing Form R-19000 on LaTAP through either a logged in or a non-logged in option. Businesses will need their LDR 10-digit account ID to utilize this service. Partnership entities are not able to file the R-19000 on LaTAP.

Filing an Amended Return

Form R-19000 cannot be amended. To request a refund due to an overpayment, you must file Form R-20127, Claim for Refund of Overpayment.

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