Watercraft Sales Tax

What is a watercraft?

A boat or other vessel that travels on water such as a jet ski, party barge, etc.

Watercraft Sales Tax Facts

Any watercraft used in Louisiana waters must be registered with the Louisiana Department of Wildlife and Fisheries (LWF). To do that, you will need to verify that all state, municipal, school board, and/or parish sales taxes have been paid. The Louisiana Department of Revenue (LDR) can verify state taxes have been paid with Form R-1331 - Watercraft Sales Tax Payment Certification.

Where can I find the watercraft sales tax interactive help guide?

The Form R-1331 Watercraft Sales Tax Payment Certification Interactive Help Guide is available on the LDR website.

Where can I find form R-1331?

Form R-1331 is available on the LDR website.

What goes on the form?

Form R-1331 requires a description of the watercraft and information about the buyer and seller. LDR will calculate any taxes owed based on the documentation provided with Form R-1331.

What paperwork will I need to include with the R-1331?

**If the watercraft is purchased from a dealer
**Taxes are typically paid as a part of that transaction. An invoice or bill of sale should be provided to indicate taxes paid. Sometimes, taxes for the watercraft, the watercraft motor and the watercraft trailer are included as one item. If that is the case on your invoice or bill of sale, you will need to ask the dealer to list these items separately.

If the watercraft is purchased from an isolated or occasional individual seller
Attach a copy of the bill of sale and a copy of the prior owner’s title or the LWF registration certificate.

If the watercraft is purchased from a builder
Follow the same process as if purchasing from a dealer.

If you have moved to Louisiana from another state
Provide title and registration from your previous state of residence. Louisiana sales and use tax will be assessed on the lower of the watercraft’s cost or fair-market value at the time the watercraft was brought into the state. If sales tax has been paid, proof must be provided.

If you live in Louisiana and bought a watercraft in another state
You will need the same paperwork as if you bought the watercraft and motor in-state. However, if that state charged less in sales tax than Louisiana, you may owe additional sales tax to the state of Louisiana. LDR will calculate that figure based on your paperwork and provide a letter of tax due as well as information on how to make a payment.

If the watercraft is purchased from a broker
The sale will only be considered isolated or occasional if the seller meets the following criteria:

the seller does not hold him/herself out to be engaged in the business of selling watercrafts or vessels;
the seller does not have a history of frequent, regular and repeated sales of watercrafts or vessels;
the seller maintains title, if the watercraft or vessel is titled, or possession, if the watercraft or vessel is not titled; and
the seller purchased the watercraft 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 cancelled check from the buyer to the seller 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.

If the watercraft is purchased at an auction
You must provide a bill of sale to show sales and use tax has been paid.

If the watercraft has been awarded as a contest prize
It is the responsibility of the new owner to provide LDR with a bill of sale and proof that Louisiana state sales tax has been paid.

How do I submit form R-1331 to LDR?

By email: [email protected]
By fax at: (225)952-2502
By mail to:
Louisiana Department of Revenue Watercraft Sales Tax
P.O Box 3278
Baton Rouge, La 70821
Electronically: Visit LaTAP and click on the "Report Watercraft Purchase" option.

Walk-ins are welcome with no appointment necessary during normal business hours M - F 8:00 a.m. - 4:30 p.m. at the following locations:

Alexandria
900 Murray Street
Suite F-100
Alexandria, LA 71301
Baton Rouge
617 North Third Street
Baton Rouge, LA 70802
Lafayette
200 Dulles Drive
Suite 1060
Lafayette, LA 70506
Lake Charles
951 Main St.
Lake Charles, LA 70615
Monroe
24 Accent Drive
Suite B500
Monroe, LA 71202
New Orleans
1450 Poydras Street
Suite 800
New Orleans, LA 70112
Shreveport
910 Pierremont Road
Suite 312
Shreveport, LA 71106

What do I do after submitting form R-1331 to LDR?

Submit a completed copy of Form R-1331 to your local taxing authority.
Sales taxes must be reported and paid no later than the 20th day of the month following the month of purchase.
Submit a completed copy of Form R-1331 along with your registration application (found on the LWF website) to LWF.

Who can I contact about how to complete form R-1331?

Please email questions to [email protected].

Where do I find more information on watercraft sales tax?

Please see the Frequently Asked Questions link.

Updated April 15, 2025

Frequently-Asked Questions

Where do I find more information on Watercraft Sales Tax?

More information is available on the Know the Facts about Watercraft Sales Tax webpage. (Question & answer last reviewed February 5, 2026)

Do I include the watercraft trailer on Form R-1331?

No. The watercraft 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.

What documentation should I submit with Form R-1331?

1. A copy of the 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 watercraft 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 watercraft brought into Louisiana from another state:

And the watercraft 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 watercraft was purchased from a watercraft dealer:

1. A copy of the invoice from the dealer or a notarized bill of sale.

(Answer revised March 1, 2026)

How do I know if I owe sales tax on the watercraft I just purchased?

Isolated or Casual Sales:

Currently, there is no state sales tax due on isolated or a casual sale.

Watercrafts that are sold by individuals may be considered an isolated or occasion sale if the seller is not engaged in the business of selling watercrafts. If the seller is selling a watercraft 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 watercraft 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 watercrafts 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 watercrafts or vessels;
the seller does not have a history of frequent, regular and repeated sales of watercrafts or vessels;
the seller maintains title, if the watercraft or vessel is titled, or possession, if the watercraft or vessel is not titled; and
the seller purchased the watercraft 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 March 1, 2026)