Structure
The Louisiana R 1310 form plays a crucial role in the leasing and renting of motor vehicles within the state. This form serves as a Certificate of Sales Tax Exemption or Exclusion for qualified vehicle lessors, allowing them to make tax-free purchases of vehicles intended for lease or rental. To complete the form, dealers must provide specific details about the vehicle, including its make, model, year, and vehicle identification number (VIN). Importantly, the dealer must confirm that they are engaged in the business of leasing vehicles to the public, that the vehicle will be used solely for this purpose, and that they have received an exemption number from the Louisiana Department of Revenue. The form also distinguishes between partial and full tax exemptions, depending on whether the vehicle is for state use or local government agencies. To ensure compliance, only those with the appropriate dealer permits and exemption numbers can complete this form. Once filled out, the R 1310 must be submitted alongside the title and registration application for the vehicle to the Department of Public Safety. Each vehicle requires a separate form, highlighting the meticulous nature of the process for vehicle lessors in Louisiana.
Sample - Louisiana R 1310 Form
State of Louisiana
Department of Revenue - Department of Public
Certificate of Sales Tax Exemption/Exclusion
for Use by Qualified Vehicle Lessors
[R.S. 47:305.36, R.S. 47:301 (1 0)(a), and R.S. 47:301(18)(a)]
The undersigned dealer is a purchaser of the following described motor vehicle and does hereby attest that
Make __________ Model _______________ Year _________ VIN _____________________
1.he/she is engaged in the leasing and renting of motor vehicles to the general public as a regular business activity;
2.the above vehicle will be stored, used, or consumed in Louisiana exclusively for lease or rental;
3.leases and rentals of the vehicle will be at reasonable market rates;
4.he/she has received exemption number ______________________ from the Louisiana Department of Revenue authorizing him/her to make
As provided by Act 415 of the 1982 regular session and Act 12 of the 1996 regular session of the Louisiana legislature, the purchaser certifies that he/she is entitled to and hereby claims
______ |
Partial tax exemption (state tax only) |
______ |
Full tax exemption (State and local government agencies) |
|
|
__________________________________ |
_______________________________________ |
Dealer Name |
Street Address |
______________________________________ |
__________________________________ |
Authorized Signature |
City, State, ZIP |
_________________________
Date
GENERAL INFORMATION
This form can be completed only by persons regularly engaged in the leasing and renting of motor vehicles who hold dealer permits from the Louisiana Motor Vehicle Commission or the Used Motor Vehicle and Parts Commission and who have been issued exemption numbers by the Louisiana Department of Revenue. The completed form is to be sent, with the title and registration application for the vehicle to be leased and rented, to the Department of Public Safety, Motor Vehicle Division. P.O. Box 64886, Baton Rouge, LA
Form Characteristics
| Fact Name | Details |
|---|---|
| Form Title | Certificate of Sales Tax Exemption/Exclusion for Use by Qualified Vehicle Lessors |
| Governing Laws | R.S. 47:305.36, R.S. 47:301 (10)(a), R.S. 47:301(18)(a) |
| Eligibility | Only dealers engaged in leasing and renting motor vehicles can complete this form. |
| Exemption Requirement | Dealers must have received an exemption number from the Louisiana Department of Revenue. |
| Usage Condition | The vehicle must be stored, used, or consumed in Louisiana exclusively for lease or rental. |
| Submission Instructions | The completed form must be sent with the title and registration application to the Department of Public Safety. |
| Separate Form Requirement | A separate R-1310 form is required for each vehicle being leased or rented. |
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