Louisiana – Resale Certificate Renewal Process

SALT Report 1522 – The Louisiana Department of Revenue issued guidance regarding changes to the resale certificate renewal process.  Effective immediately, dealers with resale exemption certificates issued by the LDOR must now renew their certificates online through the Louisiana Taxpayer Access Point (LaTAP) system.

Additionally, the Limited Resale Dealer Certificate – Form R 1055, will no longer be issued. However, dealers in possession of Form R 1055 may continue to use them until the expiration date listed on the certificate.  After that, all dealers renewing their resale certificates will be issued the Resale Dealer Certificate – Form R 1064.

The Resale Dealer Certificate – Form R 1064 is for dealers whose primary business activity is the sale of tangible personal property.  When purchasing items for resale, dealers are required to provide Form R-1064 to their vendors to avoid being charged sales tax.  Vendors must retain all copies of the resale certificates to guarantee their release from the responsibility of collecting taxes on the sales.

To qualify for the Resale Dealer Certificate:

  • Dealers must have a consistent sales tax return filing history, and
  • Dealers must also have a North American Industry Code System code that indicates that sales are the primary business activity
However, if a dealer’s NAICS code does not indicate sales as its primary business activity, but the dealer occasionally purchases items for resale, they may be eligible to renew their Resale Dealer Certificate if their filing history indicates sales within the past twelve-months.
Vendors may verify the validity of a resale exemption certificate by visiting the LDOR website.
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