Louisiana § RS 47:305.23 - Sales and use tax exemption; boats
Full text of Louisiana Louisiana Civil Code § RS 47:305.23 — Sales and use tax exemption; boats, with citation guidance and answers to common questions.
§ RS 47:305.23. Sales and use tax exemption; boats
A. Notwithstanding any other provision of law to the contrary, the state and local sales and use taxes levied on boats registered in this state shall not exceed twenty thousand dollars after application of the credits provided for in R.S. 47:303(A)(3) and 337.86, if the tax is paid within ninety days of purchase. If the aggregate state and local sales and use tax on a boat would have equaled an amount exceeding twenty thousand dollars, the actual tax collected shall be divided equally between the applicable state and local taxing authorities.
B. Beginning July 1, 2030, and every five years thereafter, the amount provided for in Subsection A of this Section shall be adjusted by an amount calculated by multiplying the amount of the prior year's amount by the percentage increase in the Consumer Price Index United States city average for all urban consumers (CPI-U), as reported by the United States Department of Labor, Bureau of Labor Statistics, or its successor.
Acts 2025, No. 384, §4, eff. June 20, 2025.
Source: official Louisiana text · Last verified 2026-08-27
Frequently Asked Questions About Louisiana § RS 47:305.23
What does Louisiana Civil Code § RS 47:305.23 cover?
Section RS 47:305.23 ("Sales and use tax exemption; boats") is part of the Louisiana Civil Code, the codified statutory law of Louisiana. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Louisiana § RS 47:305.23?
A common citation format is "Louisiana Civil Code § RS 47:305.23" (Louisiana). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Louisiana law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Louisiana official source linked on this page or consult a licensed Louisiana attorney.
How does Louisiana § RS 47:305.23 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Louisiana can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Louisiana.