L.D.W.F.
Reminds Commercial Fishing Vessel Owner-Operators To Obtain
Certified Commercial Fishermen Endorsements
Posted:
11/16/05
The Louisiana
Department of Wildlife and Fisheries (LDWF) reminds eligible
commercial fishing vessel owner-operators to obtain their
"Certified Commercial Fisherman's Endorsement" by
applying to the Louisiana Department of Revenue for their
annual sales and use tax exemption certificate.
Certified
tax-exempt vessel owners are not required to pay state sale
taxes applied to purchases of fuel, materials and supplies
used in commercial fishing and processing operations, including
vessel and facility repairs and the purchase of any vessel
used primarily for commercial fishing.
Commercial
fisherman's sale tax exemption applications may be downloaded
and
printed by visiting the Department of Revenue's internet address
at:
http://www.revenue.louisiana.gov/forms/taxforms/1334(5_04)F.pdf.
Applications
must be filled out completely, signed and notarized before
returning them to the Department of Revenue. A copy of the
applicant's prior-year federal income tax return must be included
as proof that the applicant earned at least 50 percent of
his or her income from commercial fishing. Applications must
also include a copy of the applicant's LDWF vessel license
and copies of either the state motorboat registration or U.S.
Coast Guard vessel documentation certificate. The Department
of Revenue
advises that applications require about two weeks to process
and separate applications must be submitted for each vessel
for which an exemption is requested.
Individuals
may speed up the process by applying in person at one of the
Louisiana Department of Revenue's Regional Offices listed
below. Applicants should bring proof of identification and
copies of their prior-year federal income tax return, LDWF
vessel license and either their LDWF motorboat registration
or U.S. Coast Guard vessel documentation certificate. Before
leaving, call the regional offices to obtain driving directions
and office hours and to verify that offices in the areas impacted
by the recent hurricanes are open and operating.
Louisiana Department of Revenue Regional Offices:
