Official Louisiana R 1310 Template in PDF Fill Out My Document Online

Official Louisiana R 1310 Template in PDF

The Louisiana R 1310 form is a document used by qualified vehicle lessors to claim a sales tax exemption for motor vehicles intended for lease or rental. This form certifies that the dealer is engaged in the leasing business and meets specific criteria outlined by the Louisiana Department of Revenue. To ensure compliance and secure tax benefits, fill out the form accurately and submit it as required.

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Document Overview

Fact Name Description
Purpose of Form The Louisiana R 1310 form is used to certify sales tax exemption for qualified vehicle lessors.
Governing Laws This form is governed by R.S. 47:305.36, R.S. 47:301(10)(a), and R.S. 47:301(18)(a).
Eligibility Criteria Only those regularly engaged in leasing and renting vehicles can complete this form.
Exemption Numbers Dealers must obtain an exemption number from the Louisiana Department of Revenue to use this form.
Vehicle Usage The vehicle must be stored, used, or consumed in Louisiana exclusively for lease or rental.
Market Rate Requirement Leases and rentals of the vehicle must be at reasonable market rates.
Submission Process The completed form must be sent to the Department of Public Safety with the title and registration application.

Detailed Steps for Writing Louisiana R 1310

After gathering the necessary information, you can begin filling out the Louisiana R 1310 form. This form is essential for vehicle lessors in Louisiana who wish to claim a sales tax exemption. Make sure to have your dealer permit and exemption number handy as you complete the form.

  1. At the top of the form, write the Make of the vehicle.
  2. Next, enter the Model of the vehicle.
  3. Fill in the Year of the vehicle.
  4. Provide the VIN (Vehicle Identification Number) of the vehicle.
  5. Confirm that you are engaged in leasing and renting vehicles by checking the box next to the statement that applies.
  6. Indicate that the vehicle will be stored, used, or consumed in Louisiana exclusively for lease or rental by checking the appropriate box.
  7. Check the box stating that leases and rentals will be at reasonable market rates.
  8. Write your exemption number issued by the Louisiana Department of Revenue.
  9. Claim the appropriate exemption by checking either the Partial tax exemption or the Full tax exemption box.
  10. Enter your Dealer Name in the designated space.
  11. Provide your Street Address.
  12. Sign the form in the Authorized Signature section.
  13. Fill in your City, State, and ZIP code.
  14. Finally, write the Date you completed the form.

Once you have filled out the form, send it along with the title and registration application for the vehicle to the Department of Public Safety, Motor Vehicle Division, at the address provided. Remember, a separate form is needed for each vehicle you wish to lease or rent.

Form Preview

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.

Misconceptions

Here are seven common misconceptions about the Louisiana R 1310 form, along with clarifications for each:

  • Only large companies can use the R 1310 form. Many believe that only large dealerships or corporations can benefit from this form. In reality, any qualified vehicle lessor, regardless of size, can use it as long as they meet the necessary criteria.
  • All vehicle purchases are exempt from sales tax. Some think that filling out the R 1310 form automatically exempts all vehicle purchases from sales tax. This is not true. The exemption applies only to vehicles intended for lease or rental, and specific conditions must be met.
  • The form is only for new vehicles. There is a misconception that the R 1310 form is limited to new vehicles. However, it can be used for both new and used vehicles, as long as they are intended for leasing or renting.
  • Exemption numbers are not necessary. Some individuals believe they can use the form without an exemption number. This is incorrect. An exemption number from the Louisiana Department of Revenue is required to qualify for tax-free purchases.
  • The form is only for motor vehicle dealers. Many think that only licensed motor vehicle dealers can use the R 1310 form. In fact, any qualified vehicle lessor with the appropriate permits can complete this form.
  • Filling out the form guarantees tax exemption. Some people assume that submitting the R 1310 form guarantees tax exemption. While it is a necessary step, the exemption is contingent upon meeting all criteria set by the Louisiana Department of Revenue.
  • Only one form is needed for multiple vehicles. There is a belief that one R 1310 form can cover multiple vehicle purchases. This is not accurate. A separate form is required for each vehicle being leased or rented.

Understanding these misconceptions can help ensure that you properly navigate the process of using the Louisiana R 1310 form.

Documents used along the form

The Louisiana R 1310 form is essential for vehicle lessors seeking sales tax exemptions. However, several other documents are commonly used in conjunction with it to ensure compliance and streamline the leasing process. Here’s a brief overview of those documents.

  • Vehicle Title Application: This document is necessary for registering a vehicle in Louisiana. It includes details about the vehicle and the owner, and it must accompany the R 1310 form when submitted to the Department of Public Safety.
  • Dealer Permit: A dealer permit is required for individuals or businesses engaged in the leasing and renting of vehicles. This permit certifies that the dealer is authorized to operate within Louisiana and is crucial for obtaining the R 1310 form.
  • Power of Attorney Form: This legal document is crucial for individuals who need someone to manage their affairs, specifically in regards to vehicle leasing. It allows one person to act on behalf of another, making it important to understand its implications, as noted on UsaLawDocs.com.
  • Exemption Certificate: This certificate is issued by the Louisiana Department of Revenue. It confirms that the dealer is eligible for tax exemptions and provides the necessary exemption number to be included on the R 1310 form.
  • Sales Tax Return: This document is filed periodically to report sales tax collected from customers. It is important for maintaining compliance with state tax regulations and may be referenced during audits or inspections.

Using these documents together with the Louisiana R 1310 form helps ensure a smooth leasing process and compliance with state regulations. Each plays a vital role in the overall operation of vehicle leasing businesses in Louisiana.