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 660 Original 2025 Regular Session Boyd
Abstract: Increases the annual registration tax on semitrailers and trailers.
Present law requires the annual registration or license tax of $10 for each semitrailer or truck to be
collected by the commissioner or through such agency as he may designate.
Proposed law increases the annual registration or license tax to be collected from $10 to $15.
Present law specifies the annual registration or license tax of $10 for each semitrailer or trailer be
paid, at the option of the person paying the tax, every four years. Further specifies that if the person
avails himself of this option, the tax will be $40 dollars for four years. Requires any person who has
availed himself of this option who subsequently changes his domicile and moves out of this state or
who subsequently sells the trailer be entitled to a refund of the tax. Additionally, requires the refund
be computed on a yearly basis in such manner that each fraction of a year in which the trailer is used
to be deemed to be a year, and a refund of $10 is to be made for each year in which the trailer is not
used.
Proposed law modifies present law by increasing the refund from $10 to $15 for each year the trailer
is not used. Also changes the tax for four years in present law from $40 to $60.
Present law specifies that in lieu of paying the annual registration and license tax of $10, the owner
of any semitrailer or trailer used as or in connection with a motor vehicle, truck, or tractor has the
option of obtaining a permanent registration and license plate for such a semitrailer or trailer.
Further requires the fee for such permanent registration and license plate be a one time fee of $70.
Proposed law modifies present law by increasing the annual registration license tax from $10 to $15.
Also increases the one time fee for a permanent registration from $70 to $105.
Present law requires each light trailer, farm trailer or farm semitrailer both with a loaded gross
weight of 6,000 pounds or less, or boat trailer, an annual registration or license tax of $3 to be
collected by the commissioner or through such agency as he designates. Specifies the annual
registration or license tax of $3 for each trailer licensed under the provisions of present law be paid
for a four-year period of time.
Proposed law modifies present law by increasing the annual registration or license fee collected by
the commissioner or through any agency he designates from $3 to $4.50. Also increases the annual
registration or license tax from $3 to $4.50 to be paid for a four-year period of time. (Amends R.S. 47:462(B)(1) and (2)(a))