· Louisiana law requires payment of road usage tax for all motor vehicles imported to this state for use upon the highways of Louisiana
· Payment of road usage tax is required prior to issuance of a Louisiana title or registration
· Applicants who purchase a vehicle out-of-state and paid use or sales tax to that state are allowed credit against the state and local use taxes imposed in Louisiana for the full rate of sales or use tax paid to the other state, as indicated on the Tax Credit Reference Chart in the link below