Transportation & Communication Utilities Tax

Who must file

Every person owning or operating any public utility in Louisiana defined as railroads and railways, motor bus lines, motor freight lines, sleeping cars, express companies, telegraph companies, boat or packet lines, and pipe lines must file a return.

Rate of tax

Two percent of the gross receipts from intrastate business.

Date tax due

The return and payment are due by the 20th day of the month following the taxable period except for motor freight lines whose gross revenues for the previous fiscal year are less than $5 million. These returns are filed quarterly and are due within 30 days after the end of the quarter.