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 [email protected] for all other exemption certificates provided to you.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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