Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Is there a cap on sale and use tax for boats registered in Louisiana?

Yes. Beginning July 1, 2025 the maximum amount of state and local sales and use taxes due on boats registered in Louisiana after application of credit for taxes paid to other states, is $20,000. The tax must be paid within 90 days of purchase for this cap to apply.