Understanding the Ldr 1367 form is crucial for individuals and businesses planning to purchase or lease certain trucks, trailers, and buses used in interstate commerce, as specified under Revised Statute 47:305.50. This document, officially titled Exemption Certificate for Purchase or Lease of Certain Trucks, Trailers, and Buses Used in Interstate Commerce, plays a pivotal role in qualifying for sales tax exemptions—a valuable benefit for those meeting the criteria. The form delineates specific requirements for vehicles, including a gross vehicle weight rating of 26,000 pounds or more for trucks and buses, a minimum 80 percent use in interstate commerce, and regulation under the jurisdiction of the U.S. Department of Transportation. For trailers and heavier trucks with a gross vehicle weight rating of at least 80,000 pounds, additional conditions apply, such as registration with apportioned plates through the International Registration Plan or obtaining a special permit for hauling containerized cargo. Furthermore, the form incorporates provisions for buses engaged in commercial contract carrier service, emphasizing the need for compliance with federal and state regulations. By filling out this form accurately, purchasers and lessees certify their eligibility for the exemption, thereby agreeing to use the vehicle in a manner consistent with its designated purpose. Failure to adhere to these stipulations exposes the vehicle to state and local sales or use tax, reinforcing the importance of maintaining detailed records and understanding the obligations tied to this exemption.
| Question | Answer |
|---|---|
| Form Name | Form Ldr 1367 |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | 1367(8_07)W la fillable r 1310 form |
Exemption Certiicate for Purchase or Lease of Certain Trucks, Trailers, and Buses Used in Interstate Commerce Revised Statute 47:305.50
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This certii es that the vehicle identii ed above is: (mark one)
❏A truck that meets all of the following criteria:
1.Has a gross vehicle weight rating of 26,000 pounds or more;
2.Will be used at least 80 percent of the time based on actual mileage in interstate commerce; and
3.Is subject to the jurisdiction of the U.S. Department of Transportation.
❏A truck that meets all of the following criteria:
1.Will be registered as a Class 1 vehicle;
2.Has a gross vehicle weight rating of at least 80,000 pounds;
3.Is subject to the jurisdiction of the U.S. Department of Transportation; and
4.Will be registered or is registered with apportioned plates through the International Registration Plan or will be issued a special permit according to the provisions of R.S. 32:387(J) from the Louisiana Department of Transportation and Development to haul containerized cargo to intermodal facilities. If the truck has a special permit, it must engage in no less than 200 intermodal container moves per year regardless of whether the moves require a special permit.
❏A trailer to be used with either of the trucks described above. Indicate the truck type:
❏ Gross vehicle weight rating of 26,000 pounds or more used at least 80 percent of the time in interstate commerce.
❏ Gross vehicle weight rating of at least 80,000 pounds.
❏A bus, qualifying for apportioned plates, with a minimum gross vehicle weight rating of 26,000 pounds and a minimum pas- senger capacity of 35 persons to be used in commercial contract carrier service, as the term “contract carrier” is deined by R.S. 47:305.50(C)(2). Persons registering qualifying contract carrier buses must attach copies of their contract carrier permits or certiicates from the Federal Highway Administration.
The purchaser or lessee certii es that the vehicle indicated above meets the criteria for the sales tax exemption under Revised Statute 47:305.50. For trucks that have a gross vehicle weight rating of at least 26,000 pounds and are used at least 80 percent of the time in interstate commerce, the truck may not have more than 20 percent Louisiana intrastate miles. See Revenue Ruling No.
By signing this exemption certii cate, the purchaser or lessee agrees that any use of the property other than as stated above will subject the property to the state and local sales or use tax, based on the lower of its cost or
Purchaser or lessee name |
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Form Instructions
This exemption certiicate must be completed by the buyer or lessee and presented to the Ofice of Motor Vehicles of the Department of Public Safety and Corrections, with the buyer
This exemption certiicate may not be used by purchasers of vehicles for lease. They must provide Form
Only trucks that obtain and maintain Louisiana apportioned license plates or supply a Containerized Cargo Permit from the Louisiana Department Transportation and Development are eligible to receive this exemption. A separate certiicate must be submitted for each vehicle.
The vehicle purchaser or lessee claiming this exemption will be contacted to coni rm the actual percentage usage of the vehicle in inter- state commerce. Therefore auditable vehicle usage records must be maintained. Misuse of the exemption or this certii cate by the seller or the purchaser will subject the parties to the civil and criminal penalties provided by law.