Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
Revised Statute 47:303(D) provides that the Secretary of the Louisiana Department of Wildlife and Fisheries may not register or issue a certificate 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 parish sales taxes have been paid. The law also requires certification of sales tax payment for any boat or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to LDR and the payment noted on the signed certificate.
If the new boat was purchased from a Louisiana dealer or builder, the sales tax should be paid to the dealer or builder and the invoice certifying the sales tax payment issued to the customer to be presented to the Department of Wildlife and Fisheries.
If the boat was purchased from an individual who used the boat personally, the purchase would qualify as a casual sale and would be exempt from the sales tax. The boat purchaser should present the seller’s registration certificate and a notarized bill of sale to the Department of Wildlife and Fisheries for verification. Once it is verified that sale qualifies as an exempt casual sale, the boat registration will be issued.
If the boat was brought into the state and was not an exempt purchase, such as a casual sale from a boat owner, the sales tax must be paid directly to LDR and the local sales tax agencies and a Boat Registration Tax Payment Certification, Form R-1331, completed and signed by the purchaser and the state and local tax collection officials to certify that the sales tax has been paid. Sales tax can be paid and the certification obtained from any LDR office.
If the new boat was purchased from a Louisiana dealer or builder, the sales tax should be paid to the dealer or builder and the invoice certifying the sales tax payment issued to the customer to be presented to the Department of Wildlife and Fisheries.
If the boat was purchased from an individual who used the boat personally, the purchase would qualify as a casual sale and would be exempt from the sales tax. The boat purchaser should present the seller’s registration certificate and a notarized bill of sale to the Department of Wildlife and Fisheries for verification. Once it is verified that sale qualifies as an exempt casual sale, the boat registration will be issued.
If the boat was brought into the state and was not an exempt purchase, such as a casual sale from a boat owner, the sales tax must be paid directly to LDR and the local sales tax agencies and a Boat Registration Tax Payment Certification, Form R-1331, completed and signed by the purchaser and the state and local tax collection officials to certify that the sales tax has been paid. Sales tax can be paid and the certification obtained from any LDR office.