Frequently Asked Questions

Louisiana Resale Certificate

Pursuant to LA R.S. 47:1678, no state sales tax resale certificate shall be issued or renewed for any applicant unless the applicant is current in filing all applicable tax returns and in payment of all taxes, interest, penalties and fees owed to the state and collected by the Louisiana Department of Revenue (LDR).

1. Who qualifies for a Louisiana Resale Certificate?

   Louisiana dealers that buy and sell tangible personal property are eligible for the LDR R-1064, Resale Exemption Certificate. The LDR R-1064, Resale Exemption Certificate is automatically issued with the new business registration application of a qualifying dealer. Existing qualifying businesses may apply for or renew the LDR R-1064, Resale Exemption Certificate online through LDR’s Louisiana Taxpayer Access Point (LaTap) system.

2. When does a business need to renew the Louisiana Resale Certificate(s)?

   The Louisiana Resale Certificate will automatically renew 60 days prior to the expiration date printed on the certificate if the required sales activity and tax payments are reported and paid timely pursuant to LA R.S. 47:1678. Businesses that are not automatically renewed should renew their Form R-1064, Louisiana Resale Certificate within 45 days of the expiration date on the certificate. Businesses must renew their certificates online through the LDR Louisiana Taxpayer Access Point (LaTap) system. If the request is submitted prior to the 45-day renewal period, it will not be processed. Resale dealers not registered for LaTAP must register for (LaTap) in order to complete the renewal process.

3. What is a NAICS code and where can I locate it? What is the industry title? What is the title of the NAICS code?

   The North American Industry Classification System (NAICS) is a standard used by federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS codes can be found online at the U.S. Census Bureau website (https://www.census.gov/naics/). Applicants should use the Census Bureau website to determine the NAICS code that best describes their primary business activity.

   NAICS codes are also assigned by the Louisiana Workforce Commission when a business registers for workmen’s compensation.

   The Louisiana Department of Revenue uses the NAICS code to determine if a business is eligible for the Louisiana Resale Certificate. New businesses are automatically issued a Louisiana Resale Certificate if the NAICS code indicates sales are part of the business activity.

4. 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 sales.inquiries@la.gov 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.

5. I am logged into LaTAP, but don’t see a link to Request/Renewal of Resale Certificates.

   Access the Louisiana State Sales Tax account using the LaTAP portal; https://latap.revenue.louisiana.gov. Sign up for LaTAP if you are not already registered.

   For Businesses Filing and Reporting the Sales for Single Locations Separately

   1. From the Summary or Favorites page, locate the sales tax account that needs the resale exemption certificate.
   2. Click “More” at the bottom of the list to the right of the account number.
   3. Click “Apply for a Resale Certificate”.
   4. Follow the prompts and submit.
   5. NAICS code error messages: Submit an email to sales.inquiries@la.gov that includes the NAICS code and a description of all business activities/services provided by your business with the request for a resale exemption certificate.
   6. Allow 1-2 business days for the LaTAP online request to process. You may receive the certificate or denial notification by mail within 7-10 business days from the application submission date or you may print a copy of the resale certificate from the letter manager on your account through your LaTAP account at https://latap.revenue.louisiana.gov within 2-3 business days after the application submission date.

   For Businesses Filing a Consolidated Return and Reporting the Sales for Multiple Locations under the Umbrella of One Primary Master Sales Tax Account.

   1. From the Summary or Favorites page, locate the primary master sales tax account.
   2. Click “More” at the bottom of the list to the right of the account number.
   3. Click “Apply for a Resale Certificate”.
   4. Follow the prompts and Submit.
   5. NAICS code error messages: Submit an email to sales.inquiries@la.gov that includes the NAICS code and a description of all business activities/services provided by your business with the request for a resale exemption certificate.
   6. Allow 1-2 business days for the LaTAP online request to process. You may receive the certificate or denial notification by mail within 7-10 business days from the application submission date or you may print a copy of the resale certificate from the letter manager on your account through your LaTAP account at https://latap.revenue.louisiana.gov within 2-3 business days after the application submission date.

   Contact E-Services for LaTAP assistance if needed; call (855) 307-3893 and follow the prompts or email Taxpayer.AccessPoint@LA.GOV.

6. How can I get a copy of my Louisiana Resale Certificate(s)?

   Online using LaTAP; a Louisiana State Tax Account Access Portal.

   Download and print the Louisiana Resale Certificate at your convenience and at no charge through LDR’s online portal LaTAP .
   • Option 1: Access LaTAP , locate the sales tax account, click “More” at the bottom of the list to the right of the account number, click Re-print Resale Certificate, and follow the prompts.
   • Option 2: Access LaTAP , click “More” from the menu across the top, click View Letters, and follow the prompts to view and print. Use the Filter box to quickly sort through multiple documents. Use the Search tab to change the sorting parameters to look for an older document or a specific date.

   NOTE: If the Re-print Resale Certificate option is not available, the certificate has either not yet been printed (allow a minimum of 2 - 3 business days from the date of submission/approval) or there was no certificate issued on this account. Submit an email to sales.inquiries@la.govwith questions or concerns.

   Submitting the Request Form R-7004

   If a business does not have a LaTAP account, they may request a copy of the R-1064, Resale Exemption Certificate by downloading and completing Form R-7004., Tax Information Disclosure Authorization from our website or call 225-219-2113 to have this form mailed to you. This form authorizes the one-time release of information to yourself or the appointee you list on the form.

   Act 130 of the 2015 Regular Session of the Louisiana Legislature amended LA R.S. 47:1507 to provide for fees for searching for tax returns and other documents, authenticating records, and certifying copies of tax returns and other documents (see Louisiana Administrative Code 61:III.1701). As of July 17, 2015, the fees are as follows:

   • $15.00 for a copy of any tax return or other document previously filed by the taxpayer, or authorized representative, for each year or tax period requested, regardless of whether the requested return or document is located.

   All fees must be paid when you submit Form R-7004 by check or money order, made payable to the Louisiana Department of Revenue.

7. My business location or mailing address has changed. How do I get an updated Louisiana Resale Certificate with my new information?

   Update your account information through LDR Louisiana Taxpayer Access Point (LaTAP) system.

   • Access LaTAP,
   • Click More using the menu bar across the the top
   • Click Manage Names & Addresses (lower right),
   • Click the Names tab or Addresses tab as needed,
   • Follow the prompts.

   The resale exemption certificate will automatically issue with the updated address within 2-3 business days from the date the information was updated on LaTAP.

   Request an updated Louisiana Resale Certificate through the Sales.inquiries@la.govemail box. Be sure to include your sales tax account number, the current address on your account and any requested address changes.

   You may submit the Form R-6450, Business Taxes Address Change Form using the mailing address, fax number, or email address provided on the form. Allow a minimum of 7-10 business days for the address change request to process.

8. My Louisiana Resale Certificate approval letter states, “Purchases for use or consumption are still taxable and you must pay tax at the time of purchase.” What does this mean?

   Only purchases for resale can be purchased without payment of the state sales tax. Purchases that are used by the business are still subject to state sales/use tax, including items withdrawn from resale inventory for business use. If no state sales tax was paid at the time of purchase, sales/use tax is due on the value of the item withdrawn from resale inventory. For example: an office supply store withdraws copy paper from the resale inventory for use in the store manager’s printer. The office supply store would owe the state sales/use tax at the rate of 4.45% because the paper was “used” by the office supply store and was not resold to a customer.

   Items withdrawn from the resale inventory that is used by the business should be reported on Line 2 of the state sales tax return at the cost price of the item(s).

9. I operate a used motor vehicle dealership. Can I get a Louisiana Resale Certificate?

   Used motor vehicle dealers cannot use the Louisiana Resale Certificate to purchase parts or repair services that will become a component and integral part of vehicles held for resale. Used motor vehicle dealers must use Form R-1311, Vehicle Dealer Purchases of Parts and Services for Vehicles for Resale exemption certificate to document their exempt status. Holders of Form R-1311 can use the certificate to purchase tangible personal property or repair services that will become components of vehicles for resale exempt from state sales tax.

   In order to receive Form R-1311, used motor vehicle dealers must submit a completed Form R-1393, Resale Certificate Application for Used Vehicle Dealer Purchases of Parts and Services, along with a copy of the applicant’s current Louisiana Recreational and Used Motor Vehicle and Parts Commission license, to the Special Tax Programs, Louisiana Department of Revenue, P.O. Box 4998, Baton Rouge, LA 70821-4998. Applications may also be submitted by fax to: (225) 237-6762 or emailed to Sales.Inquiries@la.gov.