Louisiana—Resale Exemption Certificates Discontinued At Local Level

SALT Report 3388 – Effective November 1, 2009, the Calcasieu Parish Sales and Use Tax Office announced that locally prepared Resale Exemption Certificates will no longer be issued.  In its place, the Louisiana Department of Revenue (DOR) will be issuing new resale exemption certificates, Form R-1064 or R-1067 to dealers who qualify.  Vendors may rely upon the fact that if a customer provides them with a copy of Form R-1064 or R-1067, this will satisfy local purposes as well.

The Louisiana Department of Revenue uses the North American Industry Classification System (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.

For Further Information:

Calcasieu Parish Sales And Use Tax Office Resale Exemption Certificate Update

Louisiana Department of Revenue Sales Tax Resale Certificate Information