I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?


The taxability of any sales transaction depends on who is purchasing the merchandise. Any tax-exempt sales transaction must be properly documented with appropriate supporting documentation based on the transaction type. For example; a valid Louisiana resale exemption certificate on sales purchased for resale transactions, the purchaser order, invoice and shipping details for sales in interstate commerce, or a drop shipment letter for third party sales transactions in bona fide interstate commerce, etc. The exemption provided must be valid for the transaction. Louisiana resale exemption certificates can be verified on our website. Go to LaTAP, locate the Resale Box, and follow the prompts. Call (855) 307-3893 and follow the prompts or email sales.inquiries@la.gov for all other exemption certificates provided to you.

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.


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