A Louisiana Resale Certificate may be issued to businesses that are registered with the Louisiana Department of Revenue (LDR) and are engaged in purchasing tangible personal property or certain taxable services for resale in the normal course of business.

Eligible businesses generally receive a Louisiana Resale Certificate when they register for Louisiana sales tax. Existing businesses that need to obtain or renew a certificate may do so through LaTAP.

To qualify, your business must generally:

• Be registered with LDR for Louisiana sales tax.

• Be engaged in selling tangible personal property or qualifying taxable services.

• Purchase items for resale rather than for business use or consumption.

• Be current with required tax filings and payments.

• Meet all other eligibility requirements established by LDR.

A Louisiana Resale Certificate may only be used to purchase qualifying items that will be resold in the normal course of business. It cannot be used to make tax-exempt purchases of items that your business will use or consume.

Louisiana Resale Certificates are generally valid for one year and must be renewed annually to remain active. Businesses should ensure their account information, including their NAICS code and tax filing obligations, is current before renewing.

Businesses that purchase items primarily for their own use or that do not meet LDR's eligibility requirements may not qualify for a Louisiana Resale Certificate.

If additional information is needed to determine your eligibility, LDR may contact you during the application review process.

Recommendation: Before applying or renewing your Louisiana Resale Certificate, verify that your business information is current and that your tax filings and payments are up to date. Keeping your account in good standing can help prevent delays in processing your application or renewal.