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 [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.

Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.