Boat Registration

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 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 - Boat Registration Tax Payment Certification.

  1. WHERE CAN I FIND FORM R-1331?

  2. Click this link for Form R-1131..

  3. WHAT GOES ON THE FORM?

  4. 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.

  5. 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 be provided to 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 sales tax has been paid, proof must be provided.

    • 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, 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 boats or vessels;
      • the seller does not have a history of frequent, regular and repeated sales of boats or vessels;
      • the seller maintains title, if the boat or vessel is titled, or possession, if the boat or vessel is not titled; and
      • the seller purchased the boat 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 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 and proof that Louisiana state sales tax has been paid.

  6. HOW DO I SUBMIT FORM R-1331 TO LDR?

  7. By email: BoatSalesTax@la.gov

    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

    WHAT DO I DO AFTER SUBMITTING FORM R-1131 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 Boat Registration Application to LWF.

  8. WHO CAN I CONTACT ABOUT HOW TO COMPLETE FORM R-1331?

  9. Call 855-307-3893. Press 2 for Business, then press 4 for general business questions.

  10. WHERE DO I FIND MORE INFORMATION ON BOAT REGISTRATIONS?

  11. Please see the Frequently Asked Questions link.

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