Frequently Asked Questions
Boat Registration
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What is the current sales tax rate on boat purchases?
Currently, the sales tax rate is 4.45%. This rate will be in effect until June 30, 2025.
See the FAQ “How do I know if I owe sales tax on the boat I just purchased?” for more information. (Question & answer last reviewed July 9, 2024)
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Is there a form required by the LDR when registering a boat?
Yes, Form R-1331, Boat Registration Tax Payment Certification, is required to be completed by you, the LDR, and the parish taxing authority prior to registering the boat with Department of Wildlife and Fisheries. Form R-1331 is available on the LDR website at www.revenue.louisiana.gov/Forms. (Answer revised July 9, 2024)
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Is there an application or processing fee to file Form R-1331?
No, there is not an application or processing fee to file the form. (Question & answer last reviewed July 9, 2024)
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When do I have to submit Form R-1331 to both the state and the parish?
When a sales tax payment is due on the purchase of a boat, the form is due no later than the 20th of the month following month in which the boat was purchased. A sales tax liability becomes delinquent on the day after the due date. Late fees and penalties will be assessed if the form and payment are received after the due date. When the 20th falls on a weekend or state holiday, the due date is the next business day.
Example:
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Why was I assessed late fees, penalties, and interest?
Late fees, penalties, and interest will be assessed if Form R-1331 and the sales tax payment are received after the due date.
A tax liability becomes delinquent on the day after the due date. Sales taxes are due and payable to LDR on or before the 20th day of the month following the month in which the purchase was made. If the return is filed late, a delinquent penalty of 5 percent of the tax due for each 30 days, or fraction thereof, of delinquency, not to exceed 25 percent of the tax due.
Interest on the tax liability is assessed from the due date through the payment received date. Refer to Form R-1111, Interest Rate Schedule Collected on Unpaid Taxes, for applicable monthly interest rates that apply. (Question & answer last reviewed July 9, 2024)
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Why do I need to submit Form R-1331 to both the state and the parish before I can register my boat with the Department of Wildlife and Fisheries?
Form R-1331 must be completed and signed by both the state and the parish to certify that any applicable Louisiana state and local sales taxes have been paid before registering the boat with the Department of Wildlife and Fisheries in accordance with La. R.S. 47:303(D). (Question & answer last reviewed July 9, 2024)
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Do I need Form R-1331 signed by the local (parish) taxing authority before it is signed by the state?
No, since Form R-1331 is often submitted by mail or fax, it is not required that the form be signed by the parish before submitting it to LDR. (Question & answer last reviewed July 9, 2024)
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Do I have to complete Form R-1331 for the purchase of a jet ski?
Yes, because the jet ski must be registered with the Department of Wildlife and Fisheries. (Question & answer last reviewed July 9, 2024)
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Do I include the boat trailer on Form R-1331?
No. The boat trailer must be registered with the Louisiana Department of Motor Vehicles and should be listed as a separate item on the notarized bill of sale and/or invoice, if applicable. (Question & answer last reviewed July 9, 2024)
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What documentation should I submit with Form R-1331?
If you purchased your boat from an individual:
1. A copy of the notarized bill of sale signed by both parties, and
2. A copy of the prior owner’s title, or the LDWF registration certificate properly signed over to the new owner.
Failure to provide the above documents, may result in sales tax being due on the purchase.
If you purchased your boat from a Louisiana dealer or builder:
If the dealer or builder did not collect sales tax, a copy of the invoice or billing statement.
If the dealer or builder collected sales tax, you do not need to submit a Form R-1331. However, the tax paid must be listed on the invoice or billing statement for when the document is submitted to LDWF.
For boats brought into Louisiana from another state:
And the boat was purchased from an individual:
1. A copy of the title and registration from the other state, and
2. A copy of the notarized bill of sale signed by both parties.
And the boat was purchased from a boat dealer:
1. A copy of the invoice from the dealer or a notarized bill of sale.
(Answer revised July 9, 2024)
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Where do I send Form R-1331 and required documentation?
The completed Form R-1331 and all required documentation can be sent to LDR by:
Mail (Please submit copies of your documentation. Originals submitted will not be returned.):
Louisiana Department of Revenue
P.O. Box 3278
Baton Rouge, LA 70821-3278
Email: BoatSalesTax@LA.GOV
OR
Fax: (225) 952-2502
In person
Walk-ins are welcome with no appointment necessary during normal business hours M - F 8:00 a.m. - 4:30 p.m. at the locations listed here. To schedule an appointment at the Baton Rouge office, click here.
LDR does not administer or collect for the parish. For parish contact information, please visit www.laota.com.
However, there are several parishes that can collect the boat sales tax on behalf of LDR. Click here for the list. (Answer revised July 9, 2024)
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I know I owe sales tax. How do I get the money to the state when I send in Form R-1331?
If you are mailing in Form R-1331, you may include a check or cashier’s check for the amount of tax due.
If you are submitting Form R-1331 by fax or email, a notification of tax due will be sent to the purchaser and the payment may be remitted electronically or by payment voucher as instructed on the notice. The approved R-1331 will not be released until the payment has been fully processed and posted to the account.
LDR does not administer or collect sales tax for the parish. (Answer revised July 9, 2024)
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How do I know if I owe sales tax on the boat I just purchased?
Isolated or Casual Sales:
Currently, there is no state sales tax due on isolated or a casual sale.
Boats that are sold by individuals may be considered an isolated or occasion sale if the seller is not engaged in the business of selling boats. If the seller is selling a boat that he no longer uses and he sells to another individual, this transaction would be classified 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.
Retail Sales
- Retail sales are taxed at the current sales tax rate. 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 LDR.
- Consignment sales and auction sales are considered sales by dealers.
Brokered Sales
The use of a broker will not necessarily disqualify a transaction from qualifying as an isolated or occasional sale as long as the seller meets the following criteria:
- the seller does not hold him/herself out to be engaged in the business of selling boats or vessels;
- the seller does not have a history of frequent, regular and repeated sales of boats or vessels;
- the seller maintains title, if the boat or vessel is titled, or possession, if the boat or vessel is not titled; and
- the seller purchased the boat or vessel for his/her own use. Further, to qualify a transaction as an isolated or occasional sale under the provisions of La. R.S. 47:301(10)(c)(ii)(bb), a buyer must submit documentation, such as a canceled check from the seller to buyer and a bill of sale indicating title is being transferred or the prior owner’s certificate of registration showing his or her transfer of ownership to the buyer.
(Answer revised July 9, 2024)
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Where do I find more information on Boat Registrations?
More information is available on the Know the Facts about Boat Registration webpage. (Question & answer last reviewed July 9, 2024)
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