Frequently Asked Questions
Why was my Resale Certificate application for renewal denied?
Resale certificate renewal applications may be denied for several reasons. To be considered eligible for a resale exemption certificate, a business must be in the business of buying and selling tangible personal property or providing a taxable service listed under LA R.S. 47:301(14) , have consistent sales reported over the previous 12-month period, and compliant in all taxes.
According to LA R.S. 47:1678 (A), the Louisiana Resale Certificate may be denied if the dealer is not current in filing all sales tax returns and in payment of all taxes, interest, penalties, and fees owed to the State of Louisiana. Once the dealer becomes current in filing and reporting sales activity on Lines 1 or 3 or has an active payment plan established the dealer may re-apply for the Louisiana Resale Certificate in LaTAP.
An application for a resale certificate may also be denied if the NAICS code provided on the application does not indicate sales as a primary business activity. However, if you occasionally purchase items for resale, your business may be eligible for the Louisiana Resale Certificate. If you believe your request for a resale certificate was denied in error, please send an email inquiry to email@example.com with the sales tax account number and a request for further review and consideration. The request for reconsideration must include a description of all business services provided by your company and any supporting documentation, i.e. sales invoices evidencing the collection of state sales tax.