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.