2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:462. Trucks and trailers

RS 47:462 - Trucks and trailers
A. Classification.
For the purpose of registration and licensing hereunder, trucks, tandem trucks, truck-tractors, semitrailers, and trailers shall be classified as follows:
(1) Those carrying or transporting freight, merchandise, or other property except those included in Class 4 in Paragraph (4) of this Subsection shall be Class 1.
(2) Those carrying and transporting products of the forest in their natural state, including but not limited to logs, debarked logs, untreated ties, stave bolts, plywood bolts, pulpwood billets, wood chips, stumps, sawdust, moss, bark and wood shavings, and property used in the production thereof, including bulldozers, and used to transport actual employees of the owner of such vehicle to and from the place of employment, and those carrying and transporting sugarcane which are not in Class 5, shall be Class 2.
(3) Those used exclusively in carrying and transporting gravel shall be Class 3.
(4)(a) Those operated exclusively within the corporate limits of the incorporated city, town, or village in which said vehicle was domiciled at the time of its registration, and where said city, town, or village has a population of less than five hundred thousand within territory contiguous to the domicile thereof and not exceeding thirteen miles distance from the corporate limits thereof, and where said city, town, or village has a population in excess of five hundred thousand within territory contiguous to the domicile thereof and not exceeding thirteen miles from the corporate limits thereof; those operated exclusively within the limits of an unincorporated urban area having a population in excess of one hundred thirty-five thousand, as determined by the United States Bureau of the Census, in which said vehicle was domiciled at the time of registration, or within territory contiguous thereto not exceeding thirteen miles distance from the limits of such unincorporated area, said limits to be those used by the United States Bureau of the Census in reporting the population thereof; and those operated exclusively in transportation between a municipality and its airport, when supplemental to transportation by aircraft, shall be Class 4. At the time vehicles in this class are registered, the domicile of the vehicle so registered shall be shown on the registration certificate.
(b) A motor vehicle bearing a Class 4 city use license shall be entitled to operate within the confines of any city, town, village, and territory contiguous thereto as followed herein for Class 4 licenses, and in any unincorporated urban area which has limits determined by the United States Bureau of the Census, without transferring its domicile or obtaining a different class of license; provided that a city use truck is not authorized to carry any cargo or goods from one city or such unincorporated urban area to another. A motor vehicle bearing a Class 4 city use license is authorized to travel on the highways of this state outside of a city, town, village, or such unincorporated urban area provided that it carries absolutely no cargo or goods.
(5)(a) Those owned by persons engaged in the business of actual farming and by them used primarily but not exclusively in carrying farm produce raised on their farms from such farms to market, or returning therefrom carrying goods and merchandise back to their farms, this individually or cooperatively, but not for hire, shall be Class 5.
(b) Farm produce shall include but not be limited to fruits, vegetables, livestock, fish, and shellfish.
(c) Those owned by persons engaged exclusively in the business of hauling milk and milk products for dairy cooperatives or any other milk plant also shall be Class 5.
B. Rates
(1) For each semitrailer or trailer, an annual registration or license tax of ten dollars shall be collected by the commissioner or through such agency as he may designate. The collection of the annual registration or license tax shall be subject to the following provisions:
(a) The annual registration or license tax of ten dollars for each semitrailer or trailer may be paid, at the option of the person paying the tax, every four years. If the person avails himself of this option, the tax shall be forty dollars for four years. 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 shall be entitled to a refund of the tax. The refund shall be computed on a yearly basis in such manner that each fraction of a year in which the trailer is used shall be deemed to be a year, and a refund of ten dollars shall be made for each year in which the trailer is not used.
(b) In lieu of paying the annual registration and license tax of ten dollars, the owner of any semitrailer or trailer used as or in connection with a motor vehicle, truck, or tractor shall have the option of obtaining a permanent registration and license plate for such a semitrailer or trailer. The fee for such permanent registration and license plate shall be a one time fee of seventy dollars. The permanent registration and license plate issued for a specific semitrailer or trailer shall continue to be valid for the duration of the owner's interest in such semitrailer or trailer. A permanent registration and license plate shall not be transferred for any reason. When the owner of such semitrailer or trailer no longer holds an interest in such semitrailer or trailer, the license plate shall be returned to the commissioner or his designee with no refund of any fee.
(2)(a) For each light trailer, farm trailer or farm semitrailer both with a loaded gross weight of six thousand pounds or less, or boat trailer, an annual registration or license tax of three dollars shall be collected by the commissioner or through such agency as he may designate. The annual registration or license tax of three dollars for each trailer licensed under the provisions of this Paragraph shall be paid for a four-year period of time.
(b) Any person who subsequently changes his domicile and moves out of this state or who subsequently sells the trailer shall be entitled to a refund of the tax. The refund shall be computed on a yearly basis in such manner that each fraction of a year in which the trailer is used shall be deemed to be a year, and a refund of three dollars shall be made for each year in which the trailer is not used.
(c) For each boat trailer registered under the provisions of this Paragraph, there shall be collected by the commissioner or through such agency as he may designate an additional annual registration or license tax of three dollars and twenty-five cents. The additional registration or license tax shall be paid every four years in the amount of thirteen dollars. The proceeds of the tax levied by this Subparagraph shall be deposited into the Aquatic Plant Control Dedicated Fund Account created by R.S. 56:10.1. The provisions of Subparagraph (b) of this Paragraph apply to the tax levied by this Subparagraph.
(3)(a) For each truck, tandem truck, truck-tractor, or truck, tandem truck, or truck-tractor used in combination with a trailer or semitrailer, an annual registration or license tax shall be collected by the commissioner or through such agency as he may designate in amounts fixed by the following schedule:
MOTOR TRUCKS, TANDEM TRUCKS, TRUCK-TRACTORS,
OR MOTOR TRUCKS, TANDEM TRUCKS, OR
TRUCK-TRACTORS USED IN COMBINATION WITH
A TRAILER OR SEMITRAILER
GROSS WEIGHT IN POUNDS TRUCKS
UP TO AND INCLUDING CLASS 1
6,000 or less $ 10.00
6,001 to 10,000 $ 28.00
10,001 to 23,999 0.38 per
100 lbs.
24,000 to 37,999 0.60 per
100 lbs.
38,000 to 80,000 0.63 per
100 lbs.
80,001 to 88,000 0.64 per
100 lbs.
GROSS WEIGHT FOREST GRAVEL CITY USE FARM
IN POUNDS UP TO PRODUCTS HAUL ONLY TRUCKS
AND INCLUDING CLASS 2 CLASS 3 CLASS 4 CLASS 5
6,000 or less $10.00 $10.00 $10.00 $ 3.00
6,001 to 10,000 0.25 per 0.35 per 0.25 per
100 lbs. 100 lbs. 100 lbs. 3.00
10,001 to 23,999 0.25 per 0.35 per 0.25 per
100 lbs. 100 lbs. 100 lbs. 10.00
24,000 to 43,999 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 20.00
44,000 to 65,999 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 30.00
66,000 to 88,000 0.28 per 0.60 per 0.30 per
100 lbs. 100 lbs. 100 lbs. 40.00
(b) When a truck, tandem truck, or truck-tractor is used in combination with a trailer or semitrailer, the annual registration or license tax shall be assessed on the truck, tandem truck, or truck-tractor, based on the gross weight of such vehicle combination, and the trailer or semitrailer shall be issued an identification license plate as provided in Paragraph (1) of this Subsection.
(4) Repealed by Acts 1994, No. 33, §2.
(5) Repealed by Acts 1995, No. 701, §2.
(6) Provided further that the registration or license tax for each motor truck and tandem truck having a gross weight per load carrying axle up to and including ten thousand pounds or less and motorcycles may be paid, every four years, pursuant to a staggered registration system as shall be adopted by the commissioner.
(7) Provided further that the registration or license tax for each boat trailer having a gross weight per load carrying axle of one thousand five hundred pounds or less, each farm use trailer having a gross weight per load carrying axle of six thousand pounds or less and each privately owned trailer having a gross weight per load carrying axle of five hundred pounds or less may be paid every two years, pursuant to a staggered registration system as shall be adopted by the commissioner.
(8) No license plate or registration certificate shall be issued by the commissioner for a vehicle which is liable for payment of the Federal Heavy Vehicle Use Tax without such proof of payment as provided in the Surface Transportation Act of 1982.
C. Any truck having a gross vehicle weight of not more than sixteen thousand pounds which is registered in the state and is not registered under the International Registration Plan is eligible for any prestige license plate authorized by this Part.
Amended by Acts 1954, No. 168, §1; Acts 1958, No. 436, §1; Acts 1962, No. 183, §1, eff. Jan. 1, 1963; Acts 1970, No. 159, §1; Acts 1975, No. 266, §1; Acts 1975, No. 787, §1; Acts 1976, No. 264, §1, eff. Jan. 1, 1977; Acts 1977, No. 113, §2, eff. April 1, 1978; Acts 1978, No. 113, §1, eff. June 22, 1978; Acts 1978, No. 147, §1, eff. June 29, 1978; Acts 1978, No. 250, §1; Acts 1978, No. 251, §1; Acts 1979, No. 451, §1; Acts 1985, No. 704, §1; Acts 1986, No. 196, §1; Acts 1987, No. 333, §1; Acts 1988, No. 42, §1; Acts 1991, No. 536, §1; Acts 1993, No. 354, §1; Acts 1993, No. 916, §1, eff. Jan. 1, 1995; Acts 1994, No. 24, §1; Acts 1994, No. 33, §§1, 2; Acts 1995, No. 701, §§1, 2; Acts 1999, No. 638, §1; Acts 1999, No. 730, §1; Acts 2002, No. 77, §1, eff. July 1, 2002; Acts 2007, No. 183, §1; Acts 2011, No. 85, §1; Acts 2012, No. 18, §1; Acts 2021, No. 114, §18, eff. July 1, 2022.