HLS 21RS-857 ORIGINAL
2021 Regular Session
HOUSE BILL NO. 582
BY REPRESENTATIVES MCFARLAND AND BUTLER
TAX/GASOLINE TAX: Repeals the existing tax on gasoline, diesel, and special fuels and
levies a new tax on these motor fuels and an annual tax on electric and hybrid
vehicles
1 AN ACT
2To enact R.S. 47:818.12.1, 818.111.1, and Part VI of Chapter 3 of Subtitle IV of Title 47 of
3 the Louisiana Revised Statutes of 1950, comprised of R.S. 47:2811 and to repeal
4 R.S. 47:818.12 and 818.111, relative to transportation projects; to provide for the
5 funding of transportation projects; to repeal certain motor fuel excise taxes levied on
6 gasoline, diesel, and certain special fuels; to levy certain motor fuel excise taxes on
7 gasoline, diesel, and certain special fuels; to levy an excise tax on electric and hybrid
8 motor vehicles; to provide for the rate of the tax; to provide for the collection and
9 disposition of the proceeds; to provide for certain definitions; to require certain
10 audits; to provide for requirements and limitations; to provide for an effective date;
11 and to provide for related matters.
12Be it enacted by the Legislature of Louisiana:
13 Section 1. R.S. 47:818.12.1, 818.111.1, and Part VI of Chapter 3 of Subtitle IV of
14Title 47 of the Louisiana Revised Statutes of 1950, comprised of R.S. 47:2811, are hereby
15enacted to read as follows:
16 §818.12.1. Tax levied on gasoline and diesel fuels; rates; deposit of proceeds into
17 the Construction Subfund of the Transportation Trust Fund; audits; report of
18 findings
19 A. In addition to the tax levied in R.S. 47:820.1, there shall be levied a tax
20 of sixteen cents per net gallon on the following:
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1 (1) All gasoline sold, used, or consumed in the state of Louisiana for
2 domestic consumption.
3 (2) All diesel fuel as defined in this Part sold, used, or consumed in the state
4 of Louisiana for the operation of motor vehicles, licensed or required to be licensed
5 for highway use.
6 B. The imposition, collection, payment, and remittance of the tax levied by
7 this Section shall be accomplished in the manner and at the time provided for in this
8 Part.
9 C. After compliance with the requirements of Article VII, Section 9(B) of
10 the Constitution of Louisiana, the treasurer shall deposit the avails of the taxes levied
11 pursuant to the provisions of this Section into the Construction Subfund of the
12 Transportation Trust Fund pursuant to the requirements of Article VII, Section
13 27(B)(2) of the Constitution of Louisiana.
14 D.(1) No later than July 1, 2022, the legislative auditor shall commence a
15 comprehensive audit of the Department of Transportation and Development as
16 follows:
17 (a) To review the department's operations, organizational efficiency, and
18 performance in regard to the department's utilization of operating revenues.
19 (b) To review the department's use of the avails of the taxes deposited into
20 the Construction Subfund of the Transportation Trust Fund pursuant to the
21 provisions of Article VII, Section 27 of the Constitution of Louisiana.
22 (2) The legislative auditor shall present his findings and recommendations
23 no later than September 30, 2023, to the speaker of the House of Representatives and
24 the president of the Senate.
25 * * *
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HB NO. 582
1 §818.111.1. Tax levied on special fuels; rates; deposit of proceeds into the
2 Construction Subfund of the Transportation Trust Fund; audits; report of
3 findings
4 A.(1) In addition to the taxes levied in R.S. 47:820.1, there shall be levied
5 a tax of sixteen cents per net gallon or gallon equivalent on all special fuels including
6 compressed natural gas as defined by R.S. 47:818.2(18), liquefied natural gas as
7 defined by R.S. 47:818.2(43), and liquefied petroleum gas as defined by R.S.
8 47:818.2(44) sold, used, or consumed in the state of Louisiana for the operation of
9 motor vehicles, licensed or required to be licensed for highway use.
10 (2) The tax levied pursuant to the provisions of this Section shall be levied,
11 collected, reported, and paid in the manner set forth in this Subpart.
12 B. After compliance with the requirements of Article VII, Section 9(B) of
13 the Constitution of Louisiana, the treasurer shall deposit the avails of the taxes levied
14 pursuant to the provisions of this Section into the Construction Subfund of the
15 Transportation Trust Fund pursuant to the requirements of Article VII, Section
16 27(B)(2) of the Constitution of Louisiana.
17 C.(1) No later than July 1, 2022, the legislative auditor shall commence a
18 comprehensive audit of the Department of Transportation and Development as
19 follows:
20 (a) To review the department's operations, organizational efficiency, and
21 performance in regard to the department's utilization of operating revenues.
22 (b) To review the department's use of the avails of the taxes deposited into
23 the Construction Subfund of the Transportation Trust Fund pursuant to the
24 provisions of Article VII, Section 27 of the Constitution of Louisiana.
25 (2) The legislative auditor shall present his findings and recommendations
26 no later than September 30, 2023, to the speaker of the House of Representatives and
27 the president of the Senate.
28 * * *
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1 PART VI. TAX ON ELECTRIC VEHICLES
2 AND HYBRID VEHICLES
3 §2811. Imposition of tax; electric vehicles; hybrid vehicles; collection; use of
4 proceeds
5 A.(1) There is hereby levied a tax of two hundred dollars per year on each
6 electric vehicle which is operated upon the highways of this state and which is
7 required to be registered and to pay registration license tax in accordance with the
8 provisions of Chapter 4 of Subtitle II of this Title.
9 (2) There is hereby levied a tax of one hundred dollars per year on each
10 hybrid vehicle which is operated upon the highways of this state and which is
11 required to be registered and to pay registration license tax in accordance with the
12 provisions of Chapter 4 of Subtitle II of this Title.
13 B. For purposes of this Section, the following terms shall have the following
14 meanings:
15 (1) "Electric vehicle" shall mean a vehicle which is powered by one or more
16 electric motors or energy stored in rechargeable batteries for propulsion.
17 (2) "Hybrid vehicle" shall mean a vehicle that uses gasoline, diesel fuel, or
18 special fuels in combination with an electric motor for propulsion.
19 C. The commissioner of motor vehicles shall collect the tax levied pursuant
20 to the provisions of this Section every two years at the same time and in the same
21 manner as the registration license tax pursuant to the provisions of R.S. 47:463.
22 D. After compliance with the requirements of Article VII, Section 9(B) of
23 the Constitution of Louisiana, the treasurer shall deposit the avails of the tax levied
24 pursuant to the provisions of this Section into the Construction Subfund of the
25 Transportation Trust Fund pursuant to the requirements of Article VII, Section
26 27(B)(2) of the Constitution of Louisiana.
27 Section 2. R.S. 47:818.12 and 818.111 are hereby repealed in their entirety.
28 Section 3. This Act may be referred to as the Government Reform in Transportation
29Act of 2021.
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1 Section 4. This Act shall become effective on July 1, 2021.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 582 Original 2021 Regular Session McFarland
Abstract: Repeals the 16¢ per gallon tax on gasoline, diesel, and special fuels in present
law; levies a new 16¢ per gallon tax on gasoline, diesel, and special fuels; levies an
annual tax on electric and hybrid vehicles; and dedicates the proceeds of these new
taxes into the Construction Subfund of the Transportation Trust Fund (TTF).
Present law provides for the levy of a tax of 4¢ per gallon of gasoline, diesel, and special
fuels. Present law requires the proceeds of this 4¢ per gallon tax on these motor fuels to be
credited to the Transportation Infrastructure Model for Economic Development (TIMED)
account in the Transportation Trust Fund (TTF) for use solely on projects in the TIMED
program.
Proposed law retains present law with respect to the levy of a tax of 4¢ per gallon of
gasoline, diesel, and special fuels.
New Tax on Gasoline, Diesel, and Special Fuels
Present law provides for the levy of a tax of 16¢ per gallon tax on gasoline, diesel, and
special fuels.
Proposed law repeals the 16¢ per gallon tax on gasoline, diesel, and special fuels and levies
a new 16¢ per gallon tax on gasoline, diesel, and special fuels.
Electric Vehicles and Hybrid Vehicles
Proposed law levies an annual tax of $200 per year on each electric vehicle and an annual
tax of $100 per year on each hybrid vehicle operated on state highways which are required
to be registered and to pay registration license tax in accordance with present law. Further
requires the commissioner of motor vehicles to collect the tax levied in proposed law every
two years at the same time and in the same manner as the registration license tax pursuant
to present law.
Proposed law defines an "electric vehicle" as a vehicle powered by one or more electric
motors or energy stored in rechargeable batteries for propulsion and defines a "hybrid
vehicle" as a vehicle that uses gasoline, diesel fuel, or special fuels in combination with an
electric motor for propulsion.
Deposit and Use of the Tax Proceeds
Proposed law requires the avails of the new taxes levied on gasoline, diesel, and special fuels
and the annual taxes levied on electric and hybrid vehicles to be deposited into the
Construction Subfund of the TTF pursuant to the requirements of present constitution.
Proposed law requires the legislative auditor to commence a comprehensive audit of the
Dept. of Transportation and Development (DOTD) no later than July 1, 2022, to review
DOTD's operations, organizational efficiency, and performance in regard to the department's
utilization of operating revenues and to review DOTD's use of the avails of the taxes
deposited into the Construction Subfund of the TTF. Further requires the auditor to present
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HB NO. 582
his findings and recommendations to the presiding officers of the House and Senate no later
than Sept. 30, 2023.
Proposed law is authorized to be referred to as the Government Reform in Transportation
Act of 2021.
Effective on July 1, 2021.
(Adds R.S. 47:818.12.1, 818.111.1, and 2811; Repeals R.S. 47:818.12 and 818.111)
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