Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?
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 parish sales taxes have been paid. The law also requires certification of sales tax payment for any boat or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to LDR and the payment noted on the signed certificate. If the new boat was purchased from a Louisiana dealer or builder, the sales tax should be paid to the dealer or builder and the invoice certifying the sales tax payment issued to the customer to be presented to the Department of Wildlife and Fisheries. If the boat was purchased from an individual who used the boat personally, the purchase would qualify as a casual sale and would be exempt from the sales tax. The boa
