Resale Certificate

⚠ Important Update

Resale certificates are now valid for one year.

The Louisiana Department of Revenue changed the resale certificate renewal period from three years to one year. Certificates are valid for one year from the approval date and must be renewed annually through LaTAP.


Resale Certificates

Apply for, renew, or validate a Louisiana resale certificate.


Choose an Option

Apply or Renew a Resale Certificate

Use LaTAP (Louisiana Taxpayer Access Point) to apply for a new resale certificate or renew an expiring certificate.

Information you will need

  • LDR account numbers for all locations
  • Physical and mailing addresses for each business location
  • Current NAICS code
  • Valid email address
  • Resale inventory purchase amounts for the last 2 years (for consolidated filers, include the combined purchases of all members of the consolidated group).

Start Application in LaTAP


Validate a Resale Certificate

Use the online validation tool to confirm whether a purchaser has a valid Louisiana resale exemption.

You will need:

  • Seller’s Louisiana account number
  • Seller’s business name
  • Purchaser’s Louisiana account number
  • Purchaser’s business name

Validate a Resale Certificate


Find Your Account Number or Location ID

To apply for or validate a resale certificate, you must enter either:

  • 10-digit LDR Account Number, or
  • 11-digit Location ID

Where to find these numbers

Your LDR account number or Location ID can be found on:

  • Your Louisiana Sales Tax Registration Certificate
  • Your resale certificate
  • LaTAP account profile
  • Correspondence from the Louisiana Department of Revenue

Consolidated Filers

Due to a system update, businesses with multiple locations reporting under a consolidated sales tax account must now use the Location ID rather than the previous LDR account number for those locations.

  • LDR Account Number
    • Example: 1234567001
  • Location ID
    • Example: B12345678901

How Certificate Validation Works

  1. Enter the Seller’s Louisiana Account Number exactly as shown on the sales tax registration certificate.
  2. Enter the Seller’s Business Name.
  3. Select Enter.
  4. Enter the Purchaser’s Louisiana Account Number listed on the resale certificate.
  5. Enter the Purchaser’s Business Name.
  6. Select Enter.

Validation Results

Valid Certificate

The system will display:

  • Account number
  • Business name
  • Resale exemption expiration date

Invalid Certificate

A message will appear stating the account number entered does not hold a valid resale exemption.


Newly Registered Businesses

Resale exemption records are updated daily.
If a business recently registered with LDR, validation may not be available for approximately one week after registration.


Need Help?

If you cannot validate the account or Location ID, please contact the Louisiana Department of Revenue.

Email:
[email protected]

Updated March 10, 2026