How can a dealer get a credit or refund of sales tax paid on purchases of items that were resold?


Dealers that purchase items for resale should provide the seller with a valid Louisiana resale exemption certificate, and not pay sales tax on these purchases. If the state sales tax has already been paid to the seller, the dealer will be required to obtain a refund of the sales tax paid on resale purchases from the seller. If you paid state sales tax on a purchase for resale, you will need to provide a valid Louisiana resale certificate to the dealer who made the sale to receive a refund or credit. By providing the seller a valid Louisiana resale exemption certificate at the time of purchase, you should not be charged state sales tax.

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state 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.