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 Department of Revenue.
As a sales tax account registrant, is it required to apply for a Louisiana Resale Certificate?
If you are a new sales tax account registrant, your Louisiana Resale Certificate will be issued automatically to you if your NAICS code indicates your business makes sales of tangible personal property. If your NAICS code does not indicate your business makes sales of tangible personal property, you must apply online for a Resale Certificate through LDR’s LaTAP system.
When does a business need to renew the Louisiana Resale Certificate(s)?
The Louisiana Resale Certificate may be automatically renewed if you continue to report sales activities in the state and do not become delinquent in your tax payment or filing responsibilities pursuant to LA R.S. 47:306. Businesses that are not automatically renewed should renew their Form R-1064, Louisiana Resale Certificate within 60 days of the expiration date on the certificate. Businesses must renew their certificates online through the LDR Louisiana Taxpayer Access Point (LaTAP) system. If the request is submitted prior to the 60-day renewal period, it will not be processed. Resale dealers not registered for LaTAP must register for LaTAP in order to complete the renewal process.
What is a NAICS code and where can I locate it? What is the industry title? What is the title of the NAICS code?
The North American Industry Classification System (NAICS) is a standard used by federal statistical agencies in classifying business establishments for the purpose of collecting, analyzing, and publishing statistical data related to the U.S. business economy. NAICS codes can be found online at the U.S. Census Bureau website (https://www.census.gov/eos/www/naics). Applicants should use the Census Bureau website to determine the NAICS code that best describes their primary business activity.
NAICS codes are also assigned by the Louisiana Workforce Commission when a business registers for workmen’s compensation.
The Louisiana Department of Revenue uses the NAICS code to determine if a business is eligible for the Louisiana Resale Certificate. New businesses are automatically issued a Louisiana Resale Certificate if the NAICS code indicates sales are part of the business activity.
Why was my Resale Certificate application for renewal denied?
Resale certificate renewal applications may be denied for a number of reasons. A dealer seeking renewal of its Louisiana Resale Certificate must have a consistent state sales tax return filing history within the current twelve-month period. Sales activity must be reported on Lines 1 or 3 of sales tax returns within the last 12 months.
Resale certificates may be denied if the dealer is not current with its sales tax return filing and payments. Once the dealer becomes current in filing and reporting sales activity on Lines 1 or 3, the dealer may re-apply for the Louisiana Resale Certificate in LaTAP.
An application for a resale certificate may also be denied if the NAICS code provided on the application does not indicate sales as a primary business activity. However, if you occasionally purchase items for resale, your business may be eligible for the Louisiana Resale Certificate. If you believe your request for a resale certificate was denied in error, please send an email inquiry to the Sales.Inquiries@la.gov to reconsider your request. The request for reconsideration must include supporting documentation, i.e. sales invoices evidencing the collection of state sales tax.
I am logged into LaTAP, but don’t see a link to Request/Renewal of Resale Certificates.
In LaTAP, you must first select an account on the My Summary page. Be sure to select the ID for the sales tax account needing the certificate renewal. Once an account is selected, a link to “Request/Renewal of Resale Certificates” will appear in the upper right corner of the screen. Follow the indicated steps to submit a renewal application. If there are multiple resale certificates to be renewed, select the “Multi Business Locations Consolidated Account” option from the menu. If you don’t see your sales tax ID number, select “Add Access to Another Account,” then select “Sales Account” in order to display the link to “Request/Renewal of Resale Certificates.”
The Resale Certificate application status indicates “Not yet submitted.”
Applications cannot be processed until the renewal application is submitted. In the online application, please select “Step 3: Submit Requests” to submit a renewal application. Normally, applications take 2-3 days for processing. Applications reported as “Success” have been approved and can be printed from LaTAP. LDR will also mail Resale Certificate renewals 7 – 10 business days after the application is approved.
How can I get a copy of my Louisiana Resale Certificate(s)?
Businesses may reprint their Louisiana Resale Certificate through LaTAP on the LDR website.
If a business does not have a LaTAP account, they may also request a copy by completing a Form R-7004, Tax Information Disclosure Authorization. This form authorizes the one-time release of information to yourself or the appointee you list on the form.
Act 130 of the 2015 Regular Session of the Louisiana Legislature amended LA R.S. 47:1507 to provide for fees for searching for tax returns and other documents, authenticating records, and certifying copies of tax returns and other documents (see Louisiana Administrative Code 61:III.1701). As of July 17, 2015, the fees are as follows:
- $15.00 for a copy of any tax return or other document previously filed by the taxpayer, or authorized representative, for each year or tax period requested, regardless of whether the requested return or document is located.
All fees must be paid when you submit the Form R-7004 by check or money order, made payable to the Department of Revenue. Cash cannot be accepted by mail.
My business location or mailing address has changed. How do I get an updated Louisiana Resale Certificate with my new information?
Businesses that have moved or changed their mailing address should request an updated Louisiana Resale Certificate through the Sales.Inquiries@la.gov email box. Be sure to include your sales tax account number, the current address on your account and any requested address changes.
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?
Only purchases for resale can be purchased without payment of the state sales tax. Purchases that are used by the business are still subject to state sales/use tax, including items withdrawn from resale inventory for business use. If no state sales tax was paid at the time of purchase, sales/use tax is due on the value of the item withdrawn from resale inventory. For example: an office supply store withdraws copy paper from the resale inventory for use in the store manager’s printer. The office supply store would owe the state sales/use tax at the rate of 4.45% because the paper was “used” by the office supply store and was not resold to a customer.
Items withdrawn from the resale inventory that is used by the business should be reported on Line 2 of the state sales tax return at the cost price of the item(s).
I operate a used motor vehicle dealership. Can I get a Louisiana Resale Certificate?
Used motor vehicle dealers cannot use the Louisiana Resale Certificate to purchase parts or repair services that will become a component and integral part of vehicles held for resale. Used motor vehicle dealers must use Form R-1311, Vehicle Dealer Purchases of Parts and Services for Vehicles for Resale exemption certificate to document their exempt status. Holders of Form R-1311 can use the certificate to purchase tangible personal property or repair services that will become components of vehicles for resale exempt from state sales tax.
In order to receive Form R-1311, used motor vehicle dealers must submit a completed Form R-1393, Resale Certificate Application for Used Vehicle Dealer Purchases of Parts and Services, along with a copy of the applicant’s current Louisiana Recreational and Used Motor Vehicle and Parts Commission license, to the Special Tax Programs, Louisiana Department of Revenue, P.O. Box 4998, Baton Rouge, LA 70821-4998. Applications may also be submitted by fax to: (225) 237-6762.
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