General Information
Louisiana Revised Statute 47:303(D) provides that the Secretary of the Louisiana Department of Wildlife and Fisheries (LWF) may not
register or issue a certicate of registration on any new boat or vessel purchased in the state until satisfactory proof has been presented
certifying that all state, municipal, school board, and/or parish sales taxes have been paid. Nor may he register or issue a certicate of
registration on any boat or vessel brought into this state until satisfactory proof has been presented certifying that all state, municipal,
school board, and/or parish use taxes have been paid.
This certication form must be signed by the purchaser of any boat subject to the provisions of the statute.
BOATS BROUGHT INTO LOUISIANA FROM ANOTHER STATE: In the case of a boat brought into Louisiana from another state,
the certication must also be signed by a tax officer or other authorized representative of the Louisiana Department of Revenue and a
representative of the parish. If any sales taxes are due, they must be paid directly to the Department of Revenue and/or such payment
noted on the signed certicate.
BOATS PURCHASED FROM BOAT DEALERS OR BUILDERS: In the case of boats purchased from a Louisiana dealer or builder,
any sales taxes due must be paid to the dealer or builder for payment to the Department of Revenue. This form must be completed
and signed by both the dealer or builder and the purchaser certifying that such payment was made. Boats sold by a Louisiana dealer or
builder before April 1, 2016 are subject to 4% state sales tax. Boats sold by a Louisiana dealer or builder on or after April 1, 2016 are
subject to 5% state sales tax.
ISOLATED OR OCCASIONAL SALES OF BOATS: Boats that are sold by individuals may be considered an isolated or occasion sale
if the seller is not engaged in the business for selling boats. If the seller is selling a boat that he no longer uses and he sells to another
individual, this transaction would be classied as an isolated sale. However, if the seller periodically buys a boat to resell, then this seller
would be considered a “dealer” under Louisiana sales tax laws. See “Boats purchased from boat dealers or builders” above. Isolated or
occasional sales are subject to state sales tax at rates as shown in the box below.
From To Tax Rate
7/1/03 3/31/16 0%
4/1/16 6/30/16 4%
7/1/16 6/30/18 0%
The certicate must be signed by the purchaser, and a tax officer or other authorized representative of the Louisiana Department of
Revenue. The prior owner’s LWF registration certicate must be properly signed over to the new owner. A copy of the prior owner’s LWF
registration certicate and a bill of sale must accompany the Tax Payment Certication request.
Completed applications should be submitted to:
Louisiana Department of Revenue
P.O. Box 3278
Baton Rouge, LA 70821-3278
Telephone: (855) 307-3893 • Fax: (225) 952-2502
Questions about the completion of this application should be sent to Boat.registrations@la.gov.
For taxpayer assistance, please contact the Louisiana Department of Revenue using the above listed telephone numbers and
address. Walk-in assistance is available at the Department’s headquarters located at 617 North Third Street, Baton Rouge, LA 70802.
Visit our web site at www.revenue.louisiana.gov for tax, registration and ling information.
R-1331 (7/16)
