Louisiana DOR Adopts Rule on Partial Sales, Use Tax Exemption on Boats

The Louisiana Department of Revenue (DOR) adopted a rule regarding a partial sales and use tax exemption on boats. The regulation implements R.S. 47:305.23, which caps the combined state and local sales or use tax on boats registered in Louisiana at $20,000 when paid within 90 days of purchase or importation. The regulation took effect Mar. 20. [La. Dep’t of Revenue, Reg. Section 61:I.4428, 03/20/26 La. Reg.]