Why was my Resale Certificate application for renewal denied?
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 protected] 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.