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re: Sales tax now levied on private boat sales

Posted on 5/12/16 at 9:06 pm to
Posted by down time
space
Member since Oct 2013
1914 posts
Posted on 5/12/16 at 9:06 pm to
The rules apply to hulls less than 10 years old and more than $2500. Trailer still handled at dmv. There are no taxes on the engine itself.

The bill of sale should list the hull and engine each with their own value.

This information came from a call placed to ldwf baton rouge office.
This post was edited on 5/12/16 at 9:08 pm
Posted by bayoudude
Member since Dec 2007
24948 posts
Posted on 5/13/16 at 7:33 am to
I still can't find anything on the registration papers that refers to taxes on used vessels purchased within the state. It only lists out of state purchases as having to have the tax form completed. Starting to wonder if this is just misinformation.
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 8:28 am to
quote:

Louisiana 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 boat or vessel purchased in the state until satisfactory proof has been presented certifying that all state, municipal, school board, and/or parish sales taxes have been paid. Nor may he register or issue a certificate of registration on any boat or vessel brought into this state until satisfactory proof has been presented certifying that all state, municipal, school board, and/or parish use taxes have been paid. This certification form must be signed by the purchaser of any boat subject to the provisions of the statute.

In the case of a boat brought into Louisiana from another state, the certification must also be signed by a tax officer or other authorized representative of the Louisiana Department of Revenue and a representative of the parish. If any sales taxes are due, they must be paid directly to the Department of Revenue and/or such payment noted on the signed certificate.

In the case of boats bought from a Louisiana dealer or builder, any sales taxes due must be paid to the dealer or builder for payment to the Department of Revenue. This form must be completed and signed by both the dealer or builder and the purchaser certifying that such payment was made. The certificate must be signed by the purchaser, and a tax officer or other authorized representative of the Louisiana Department of Revenue. The prior owner’s LWF registration certificate must be properly signed over to the new owner. A copy of the prior owner’s LWF registration certificate and a bill of sale must accompany the Tax Payment Certification request.

Completed applications should be submitted to:
Louisiana Department of Revenue Special Programs Division P.O. Box 4998 Baton Rouge, LA 70821-4998
Telephone: (225) 219-7462 • TDD (225) 219-2114
• Fax: (225) 231-6236
Posted by AlxTgr
Kyre Banorg
Member since Oct 2003
81604 posts
Posted on 5/13/16 at 9:38 am to
OK, I'm starting to think this isn't about the sale of a used boat at all.
Posted by bayouvette
Raceland
Member since Oct 2005
4714 posts
Posted on 5/13/16 at 9:57 am to
quote:

Out of state you paid the sales tax in that state and if there was a difference you made it up at registration in state.


i bought a used boat from dealer in OK, I paid LA sales and parish taxes.
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 10:03 am to
quote:

OK, I'm starting to think this isn't about the sale of a used boat at all.


It is.
Posted by AlxTgr
Kyre Banorg
Member since Oct 2003
81604 posts
Posted on 5/13/16 at 10:12 am to
quote:

It is.
Link?
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 10:20 am to
You have to submit a 1331 to the department of revenue before going to WLF

LINK
Posted by bayoudude
Member since Dec 2007
24948 posts
Posted on 5/13/16 at 10:26 am to
From the revenue information bulletin 16-012 it appears that occasional sales of personal items are still exempt from sales tax.

(cut and pasted from the bulletin)
The listed exclusions and exemptions which will continue to be operative and in effect are as follows:
(10) Tangible personal property for resale as provided in La. R.S. 47:301(10)(a)(i).


(cut from original statute)
1. R.S. 47:303(D) and 47:337.15(D) provide that the secretary of the Department of Wildlife and Fisheries shall not issue a certificate of registration on any boat or vessel which is purchased in, or imported into, Louisiana until satisfactory proof is presented showing that all state and local sales taxes have been paid. This will be in the form of a “tax payment certification for boat registration”, which is available through the boat dealer or at any office of the Department of Revenue.
4. In the case of a boat or vessel purchased from an individual owner who is not engaged in the business of selling boats or vessels, the certificate must be completed and signed by the purchaser and a revenue deputy of the Department of Revenue and by a tax collecting agent of the local collector where the purchaser resides. Sales of boats and vessels by individual owners will be regarded as isolated or occasional sales, and not subject to state and local sales or use tax. The purchaser, however, must provide sufficient documentation to support such a basis for exemption, such as a canceled check and a notarized bill of sale, or the prior owner's certificate of registration showing his or her transfer of ownership to the purchaser.
This post was edited on 5/13/16 at 10:27 am
Posted by SportTiger1
Stonewall, LA
Member since Feb 2007
28499 posts
Posted on 5/13/16 at 10:27 am to
as others have stated, cars are taxed so that money can maintain the road system. Completely understandable.

Since lakes/rivers are already funded by license fees. So i'm sure they are adding this tax to raise more money for SNAP or TOPS. I'm not okay with that.

Question everything my man...
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 10:31 am to
quote:

bayoudude


I'm in the middle of this right now. You can not go to WLF to get your registration until you have a completed tax form from the department of revenue.
Posted by AlxTgr
Kyre Banorg
Member since Oct 2003
81604 posts
Posted on 5/13/16 at 10:34 am to
quote:

You have to submit a 1331 to the department of revenue before going to WLF

LINK

That mentions the above statute that is clearly limited to new boats and vessels.
Posted by crazycubes
Member since Jan 2016
5256 posts
Posted on 5/13/16 at 10:39 am to
quote:

All I can say is there will be some cheap boats sold from here on out.
this, when we sold my wife's car. the buyer paid me in cash. I then asked him how much does he want me to write on the actual bill of sale.

:PleaseDontCallTheCops:
Posted by pt448
LA
Member since Nov 2013
502 posts
Posted on 5/13/16 at 10:53 am to
quote:

Louisiana Department of Wildlife and Fisheries may not register or issue a certificate of registration on any new boat or vessel purchased in the state until satisfactory proof has been presented certifying that all state, municipal, school board, and/or parish sales taxes have been paid.

The statute Barf posted only mentions new boats and those bought out of state or from a dealer/builder. Nothing about private party used boats in state. Im also wondering where exactly is the change?
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 11:00 am to
I'm in the middle of this process. WLF would not accept registration without providing the 1331 tax form. Unless they are making shite up and sending me on a wild goose chase.
Posted by pt448
LA
Member since Nov 2013
502 posts
Posted on 5/13/16 at 11:02 am to
Barf, you may now need the form (which is an extra pita), but they can provide you with one that states you owe $0 if it's a private party nondealer sale. That's what they usually do if you buy a boat from an individual seller out of state. Still need the tax forms since the boat hasn't been registered in LA before, but you don't actually owe anything. If the boats been registered in LA before notarized bill of sale and transfer of registration should be enough. Hopefully. Those tax forms are a pita cuz you have to go the the parish office and the state office.
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 11:03 am to
quote:

Barf, you may now need the form (which is an extra pita), but they can provide you with one that states you owe $0 if it's a private party nondealer sale. That's what they usually do if you buy a boat from an individual seller out of state. Still need the tax forms since the boat hasn't been registered in LA before, but you don't actually owe anything. If the boats been registered in LA before notarized bill of sale and transfer of registration should be enough. Hopefully. Those tax forms are a pita cuz you have to go the the parish office and the state office.



Maybe. I don't know. What I do know if you need a notarized bill of sale in order to complete the tax form.
Posted by pt448
LA
Member since Nov 2013
502 posts
Posted on 5/13/16 at 11:09 am to
Good luck and keep us posted on what happens.
Posted by Barf
EBR
Member since Feb 2015
3727 posts
Posted on 5/13/16 at 11:16 am to
Nothing really to keep anyone posted on, this is the way it is. Unless the people at WLF are wrong.

I'm not arguing that you can't write $1 on your bill of sale. I'm simply saying that in order to register a boat in Louisiana that was purchased from a private party you must first take a bill of sale and a completed tax form to the department of revenue before going to WLF to get your registration.

Fun fact... Department of Revenue will have someone at WLF on Mondays to help streamline the process.
This post was edited on 5/13/16 at 11:18 am
Posted by wickowick
Head of Island
Member since Dec 2006
45793 posts
Posted on 5/13/16 at 11:21 am to
quote:

'splain?


If your boat is large enough you can register with the Coast Guard. LINK

quote:

HOW DO I KNOW IF MY VESSEL MEASURES FIVE NET TONS?

Net tonnage is a measure of a vessel's useful capacity, expressed as a volume (gross tonnage minus deductible spaces). It should not be confused with the vessel's weight or total cargo carrying capacity, which may also be expressed in tons. Vessels of more than 25 feet are likely to measure five net tons or more under the Simplified Measurement System, although, they may measure less than five net tons if formally measured. For information about how tonnages are determined, including the Adobe Acrobat simplified measurement form that calculates tonnages, visit the U.S. Coast Guard Marine Safety Center's web site at the Marine Safety Center's Tonnage Page Marine Safety Center's Tonnage Page. Top of Page
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