Frequently Asked Questions

Louisiana Resale Certificate

Pursuant to LA R.S. 47:1678, no state sales tax resale certificate shall be issued or renewed for any applicant unless the applicant is current in filing all applicable tax returns and in payment of all taxes, interest, penalties and fees owed to the state and collected by the Louisiana Department of Revenue (LDR).

1. Who qualifies for a Louisiana Resale Certificate?

2. When does a business need to renew the Louisiana Resale Certificate(s)?

3. What is a NAICS code and where can I locate it? What is the industry title? What is the title of the NAICS code?

4. Why was my Resale Certificate application for renewal denied?

5. I am logged into LaTAP, but don’t see a link to Request/Renewal of Resale Certificates.

6. How can I get a copy of my Louisiana Resale Certificate(s)?

7. My business location or mailing address has changed. How do I get an updated Louisiana Resale Certificate with my new information?

8. My Louisiana Resale Certificate approval letter states, “Purchases for use or consumption are still taxable and you must pay tax at the time of purchase.” What does this mean?

9. I operate a used motor vehicle dealership. Can I get a Louisiana Resale Certificate?