KNOW THE FACTS ABOUT BOAT REGISTRATION
Any boat used in Louisiana waters must be registered with the Louisiana Department of Wildlife and Fisheries (LWF). To do that, you will need to prove 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 Boat Registration Tax Payment Certification (R-1331).
WHERE CAN I FIND FORM R-1331?
You can find Form R-1331 at www.revenue.louisiana.gov/forms.
WHAT GOES ON THE FORM?
Form R-1331 requires a description of the boat 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 boat is purchased from a dealer, taxes are typically paid as a part of that transaction. An invoice or bill of sale should indicate taxes paid. Sometimes, taxes for the boat, the boat motor and the boat 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 boat is purchased from an isolated or occasional individual seller, attach a copy of the notarized bill of sale and a copy of the prior owner’s title or the LWF registration certificate.
If the boat 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 boat’s cost or fair-market value at the time the boat was brought into the state.
If you live in Louisiana and bought a boat in another state, you will need the same paperwork as if you bought the boat 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 boat is purchased from a broker, all broker transactions are treated in the same manner as a purchase from a boat dealer.
If the boat is purchased at an auction, you must provide a bill of sale to show sales and use tax has been paid.
If the boat has been awarded as a contest prize, it is the responsibility of the new owner to provide LDR with a bill of sale.
HOW DO I SUBMIT FORM R-1331 TO LDR?
By fax at: (225)952-2502
By mail to: Louisiana Department of Revenue Boat Registrations
P.O Box 3278
Baton Rouge, La 70821
Walk-in customer service is available at the Baton Rouge and New Orleans offices of LDR during normal business hours with no appointment necessary
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 Boat Registration Application to LWF.
WHO CAN I CONTACT ABOUT HOW TO COMPLETE FORM R-1331?
Call 1-800-307-3893. Press 2 for Business, then press 4 for general business questions.top of page