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The Louisiana R 1310 form plays a crucial role for those engaged in the leasing and renting of motor vehicles within the state. This document serves as a Certificate of Sales Tax Exemption or Exclusion, specifically designed for qualified vehicle lessors. It allows these businesses to make tax-free purchases of vehicles intended solely for lease or rental purposes. To complete the form, dealers must provide detailed information about the vehicle, including its make, model, year, and VIN. Additionally, the dealer must confirm that they are actively involved in the leasing business, that the vehicle will be used exclusively for this purpose, and that rentals will be offered at reasonable market rates. Importantly, the form requires the dealer to present an exemption number issued by the Louisiana Department of Revenue, which validates their eligibility for the exemption. This process is governed by specific state laws, ensuring that only qualified individuals can benefit from these tax exemptions. Once completed, the form must be submitted alongside the title and registration application to the appropriate state department, reinforcing the necessity of compliance in this sector.

Louisiana R 1310 Example

R-1310 (8/97)

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 tax-free purchases or importations of motor vehicles that will be stored, used, or consumed exclusively for lease or rental.

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 70896-4886. A separate form is required for each vehicle.

Documents used along the form

When dealing with the Louisiana R-1310 form, several other documents and forms may be necessary to ensure compliance with state regulations regarding vehicle leasing and taxation. Understanding these documents can help streamline the process and ensure that all legal requirements are met.

  • Vehicle Title Application: This form is essential for registering a vehicle in Louisiana. It provides details about the vehicle, including its make, model, year, and Vehicle Identification Number (VIN). The application must be submitted alongside the R-1310 form to the Department of Public Safety.
  • Dealer Permit Application: Individuals or businesses wishing to engage in the leasing and renting of vehicles must possess a dealer permit. This application outlines the qualifications and business activities of the applicant and must be approved by the Louisiana Motor Vehicle Commission.
  • Sales Tax Exemption Certificate: This document verifies that a purchaser is exempt from sales tax on certain transactions. It is particularly relevant for those purchasing vehicles for lease or rental purposes, as it provides proof of eligibility for tax exemptions.
  • Ohio Operating Agreement Form: To establish the management structure of your LLC, consider the essential guide to the Ohio operating agreement for comprehensive understanding and compliance.
  • Lease Agreement: A formal contract between the lessor and lessee, this document outlines the terms of the vehicle lease. It details payment amounts, duration of the lease, and responsibilities of both parties, ensuring clarity and legal protection.
  • Insurance Verification Form: This form confirms that the vehicle is adequately insured as required by state law. It is crucial for protecting both the lessor and lessee from potential liabilities associated with vehicle use.
  • Exemption Number Confirmation: This document serves as proof that the lessor has received an exemption number from the Louisiana Department of Revenue. It is important for ensuring that the lessor can make tax-free purchases of vehicles for leasing purposes.

By familiarizing yourself with these documents, you can navigate the complexities of vehicle leasing in Louisiana with greater ease. Each form plays a crucial role in ensuring compliance and protecting the interests of all parties involved in the leasing process.

Key takeaways

When filling out the Louisiana R 1310 form, it is essential to keep the following key takeaways in mind:

  • Eligibility Criteria: Only individuals or businesses engaged in the leasing and renting of motor vehicles can complete this form. Ensure that you hold the necessary dealer permits from the Louisiana Motor Vehicle Commission or the Used Motor Vehicle and Parts Commission.
  • Exemption Number: Obtain an exemption number from the Louisiana Department of Revenue before filling out the form. This number is crucial for claiming tax exemptions on vehicle purchases.
  • Vehicle Information: Accurately provide detailed information about the vehicle, including its make, model, year, and VIN. This information is vital for processing your exemption request.
  • Submission Process: After completing the form, submit it along with the title and registration application for the vehicle to the Department of Public Safety, Motor Vehicle Division. Remember that a separate form is required for each vehicle.