Frequently Asked Questions
What is a dealer?
A dealer is defined as a person or entity selling merchandise or providing a taxable service. A vendor is a dealer, and may also be referred to as a seller, exhibitor or booth owner. If a seller qualifies as a dealer by law, they must apply for a sales tax certificate, collect sales tax, file sales tax returns, and remit sales taxes owed. (Louisiana Revised Statue 47:301(4)).