Frequently Asked Questions

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 or emailed to sales.inquiries@la.gov.