Louisiana – Automatic Renewals of Exemption Certificates

SALT Report 2576 – Louisiana Governor Bobby Jindal signed a Bill that will allow certain sales tax exemption certificates to be automatically renewed for up to three years if the taxpayer is current in all required tax payments and filings. If the Department determines that the taxpayer meets the eligibility criteria, anyone who holds a direct pay number, a sales for resale certificate, or a purchases of manufacturing machinery and equipment certificate will no longer need to reapply for the certificate, unless the Department determines that the taxpayer no longer qualifies for the exemption. The Department will notify taxpayers whether their certificate will be automatically renewed or if they must reapply.

The Department is in the process of creating the criteria for determining whether a taxpayer qualifies for the exemption certificate automatic renew.
The provisions in the bill are effective January 1, 2014.

For Further Information

Louisiana State Legislature – Senate Bill 144, Laws 2013