Boat Registration

Boat Registration Process

Any boat or jet ski used in Louisiana waters must be registered with the LA Department of Wildlife and Fisheries (LDWF). Louisiana boat dealers must collect state and local taxes on the price of the jet ski, boat, motor, and accessories. An invoice or bill of sale showing state and local taxes as part of the total price, must be provided on purchases from a dealer. LDWF requires an original Boat Registration Tax Payment Certification (R-1331), an original Boat Registration/Boat and Motor Title Application, and the sales invoice and/or notarized bill of sale.

Jefferson Parish residents should contact the Bureau of Revenue and Taxation to determine if any local taxes are due on a particular watercraft acquisition.  Please review the instructions below applicable to your specific type of transaction.  Please forward all required documentation to the Bureau of Revenue and Taxation via email BoatTax@jpso.com or fax 504-363-5644.  Please provide a contact name and telephone number should we have questions or require additional information.   Our staff will review the documentation and calculate the correct amount of local sales tax due, if any.  Once the proper tax due is calculated you will be notified.  Any local tax due is payable at our office located in the Jefferson Parish General Government Building, 200 Derbigny Street, Suite 1200 in Gretna.  All necessary executed documents will be provided from our office upon completion of this process.

If payment of taxes is not evident on the documentation provided, additional information may be required to verify payment of sales taxes.

The Louisiana Department of Revenue (LDR) can verify state taxes have been paid with Form R-1331 - Boat Registration Tax Payment Certification. You may pay any Jefferson Parish sales tax due with cash, check, or credit card.  The Bureau of Revenue and Taxation accepts Visa, MasterCard and Discover.  A 1.99% convenience charge is imposed on all card payments.

Please call the Sales Tax Division at 504-363-5710 should you have any questions.

Transaction Type Required Documentation
Purchased from Louisiana 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 a Jefferson Parish resident purchases a boat/jet ski from a dealer and no local sales is charged, the purchaser must submit a completed Form R-1331 accompanied with the sales invoice or bill of sale. Credit will be allowed for local taxes paid to another state based on a tax rate basis. Upon payment, the Bureau of Revenue and Taxation will certify that all local taxes due have been paid. The purchaser can complete and submit a Boat Registration/Boat and Motor Title Application directly to LDWF.

Purchased from Out-of-State Dealer 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. That figure will be calculated based on your paperwork and a letter of tax due will be provided as well as information on how to make a payment.
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.
Purchased from a Broker If the broker took possession and title to the vessel, it is considered as a sale from a dealer. Purchaser must submit a completed Form R-1331, invoice or purchase agreement, and manufacturer's statement of origin (including the name and address of buyer and seller). If payment of taxes is not evident on the invoice or bill of sale, additional information may be required to verify payment of sales taxes. Upon verification of payment of taxes, the purchaser can complete and submit a Boat Registration/Boat and Motor Title Application directly to LDWF.
Purchased from an Individual Owner The purchaser must provide a copy of the notarized bill of sale and a copy of the previous owner's registration with the US Coast Guard and/or title registration with the state in which the boat was used and a completed Form R-1331. Upon verification that the transactions qualify as an isolated or occasional sale, the Bureau of Revenue and Taxation will certify that all taxes due have been paid. The purchaser can complete and submit a Boat Registration/Boat and Motor Title Application directly to LDWF.
Purchased from a builder Follow the same process as if purchasing from a dealer.
Homemade Boats w/o a Hull Identification Number A completed Form R-1331 accompanied with the sales invoices for building materials and/or boat kit. Labor hired to construct the boat kit is taxable. If local taxes have been paid on the purchase price of materials, boat kit, and labor, it is considered an isolated or occasional sale. Upon verification of payment of local taxes, the purchaser can complete and submit an Affidavit for Boat Inspection directly to LDWF.
Purchased at an Auction You must provide a bill of sale to show sales and use tax has been paid.
Received as an Act of Donation Please execute an Act of Donation for Boats and attach to a completed Form R-1331. It is necessary to provide a copy of the bill of sale and a copy of the previous owner's registration with the US Coast Guard and/or title registration with the state in which the boat was used. Upon verification of payment of taxes, the purchaser can complete and submit a Boat Registration/Boat and Motor Title Application directly to LDWF.
Awarded as a Contest Prize The new owner must submit a completed Form R-1331 and a bill of sale. If the organization awarding the boat/jet ski did not pay the correct amount of local sales taxes when received, the new owner is responsible for the tax due. Upon verification of payment of taxes, the purchaser can complete and submit a Boat Registration/Boat and Motor Title Application directly to LDWF.