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

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.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

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.


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.