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 watercraft 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 watercraft or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to the Louisiana Department of Revenue and the payment noted on the signed certificate.

(Last Reviewed: March 2, 2026)