A Louisiana resale certificate lets an eligible business buy qualifying goods without paying sales tax at the time of purchase when it will resell those goods. The Louisiana Department of Revenue identifies Form R-1064 as the Louisiana Resale Certificate. It is not a general tax-free shopping pass: the purchase must qualify for resale, and the buyer must hold a valid certificate.
Louisiana is a home-rule state: local jurisdictions administer their own sales taxes. The state also has a separate Louisiana Sales and Use Tax Commission for Remote Sellers, because parish and local tax administration would otherwise require remote sellers to deal with separate local authorities. Which registration, return, and local requirements apply depends on where and how you sell. Sales Tax Compliance USA is a people-led, done-for-you service that can help manage registration, filings, and certificate records.
What a Louisiana resale certificate does
Form R-1064 documents that a purchaser is buying qualifying tangible personal property for resale, rather than for its own use. When the certificate is valid and the transaction qualifies, the seller may treat the sale as exempt from sales tax. LDR says gross sales of tangible personal property for resale are exempt when the purchaser furnishes a valid Louisiana Resale Certificate.
The certificate supports a particular kind of exempt purchase; it does not make every transaction by the buyer exempt. Keep the certificate with the relevant invoices and sales records, and make sure the goods are actually acquired for resale. If a transaction involves services, digital products, manufacturing, or a local tax question, confirm the applicable treatment with LDR or the relevant local collector rather than assuming Form R-1064 covers it.
Who qualifies and what purchases are exempt
A business may apply when it is registered for Louisiana sales tax and makes qualifying purchases for resale. The certificate is for goods the business intends to resell in the ordinary course of business, not items it will consume, use, or keep as business property. LDR reviews applications, so registration alone should not be treated as proof that a resale exemption has been approved.
Use the certificate only for purchases that meet the resale rule. For example, inventory acquired to sell to customers may qualify; office supplies, equipment used by the business, and goods withdrawn from inventory for the business’s own use do not become resale purchases merely because the buyer has a certificate. If goods are partly for resale and partly for the buyer’s use, document the transaction carefully and ask LDR how to report the taxable portion.
How to apply for or renew Form R-1064
Apply through LaTAP, the Louisiana Taxpayer Access Point. Sign in to the sales tax account and choose the option to apply for a resale certificate, then provide the requested business and activity information. LDR may issue the certificate or deny the request; check the account’s letters for the decision. If the application raises a business-activity or classification question, contact LDR rather than guessing at the information requested.
LDR’s current resale-certificate page says certificates are valid for one year from approval and must be renewed annually through LaTAP. To renew, sign in to the account and follow the renewal option for the certificate. Check the certificate’s expiration date and the current LaTAP instructions; do not rely on an old printed copy as evidence that the exemption remains valid after expiration.
How long certificates last, and how to print or replace one
A Louisiana resale certificate is valid for one year from its approval date under LDR’s current instructions. The approval date and expiration date on the certificate are the practical records to check. Renew through LaTAP before relying on the certificate for later purchases.
To get a copy, sign in to LaTAP, open the sales tax account, select the account’s “More” option, and choose “Re-print Resale Certificate.” LDR also describes retrieving an issued certificate through the account’s letters area. If you cannot access LaTAP, LDR lists Form R-7004, Tax Information Disclosure Authorization, as a way to request a copy, and provides a telephone option for requesting the form by mail. Check LDR’s current instructions for any applicable research or certification fees when requesting staff assistance.
How sellers can verify a buyer’s certificate
Before treating a sale as exempt, verify the buyer’s Louisiana resale exemption using LDR’s online validation tool. LDR’s instructions call for the seller’s Louisiana account number and business name, followed by the purchaser’s Louisiana account number and business name. The tool reports the account information and exemption expiration date, or indicates that the account does not hold a valid resale exemption.
Keep a record of the verification and the transaction documents. A certificate that cannot be validated, has expired, or does not support the purchase should not be accepted automatically. For other kinds of exemption certificates, LDR directs sellers to contact the department by telephone or email for assistance with verification. Local tax treatment can also require attention to the parish or local account information; check with the relevant local collector when the transaction calls for it.
When Louisiana accepts out-of-state certificates
The exact position here depends on your own facts, so it is worth confirming with the state directly or talking to us about your situation. The material available from LDR identifies the Louisiana certificate and its online validation process, but does not establish a blanket rule that every out-of-state certificate is accepted for every Louisiana transaction. Acceptance can depend on the exemption claimed, the transaction, and whether state or local tax is involved.
Before exempting a sale based on an out-of-state document, confirm the specific certificate and transaction with LDR and, where local tax is involved, the relevant local collector. Keep the buyer’s documentation and your written verification with the invoice. If the exact position is unclear, ask LDR or have a compliance professional check it before treating the sale as exempt.
Registering and meeting Louisiana sales tax obligations
Businesses that are required to collect Louisiana sales tax generally need to register, collect the applicable tax, file returns, remit tax, and retain records supporting taxable and exempt sales. LDR provides business registration through LaTAP. Its guidance cautions businesses not to register unless they are required to collect, because registration can create ongoing filing obligations even for periods with no tax due.
Louisiana’s local structure matters. Businesses with a Louisiana location may need to address state and local tax administration, while qualifying remote sellers use the Louisiana Remote Sellers Commission portal for the Commission’s centralized remote-seller process. LDR describes the Commission as the route for remote sellers to register and file a single return covering state and local taxes. Determine which route applies to your business before registering; do not assume that a state account alone resolves every local obligation.
Filing deadlines and payment responsibilities
For LDR state sales tax accounts, returns and payments are due on or before the twentieth day of the month following the close of the reporting period; LDR describes reporting periods as monthly or quarterly. Your assigned filing frequency and account instructions control, so check the current notice or LaTAP account rather than assuming a frequency.
Remote sellers using the Commission have a separate filing process and must follow the Commission portal’s assigned requirements. The seller remains responsible for filing and paying on time, including reporting periods with no tax due when a return is required. Because local administration and account assignments can affect the process, confirm the current due date and payment instructions in the applicable LDR or Commission account.
Get help managing certificates and compliance
Certificate administration involves more than collecting a form: businesses need to apply, renew, verify buyers, retain supporting records, and distinguish resale purchases from items used by the business. Cross-border sellers may also need to coordinate Louisiana registration and filing with obligations in other states. A missed renewal or unsupported exemption can create avoidable tax exposure.
Sales Tax Compliance USA is a done-for-you service staffed by people, not tax software. We can help review your Louisiana registration path, organize resale and exemption certificates, check buyer documentation, and manage sales tax filings and payments based on your business facts. The right treatment depends on the transaction and current state and local requirements; we can help check the details with LDR or the relevant local authority.
Not sure how this applies to your business? We handle US sales tax registration, filing and remittance for ecommerce sellers as a fully managed service, for one fee. Book a free consultation and we will review your own position with you.
Louisiana sales tax and resale-certificate decisions: what to check before treating a transaction as exempt or filing a return.
| Situation | Louisiana treatment or next step |
|---|---|
| Inventory bought for resale | A valid Form R-1064 may support exemption for qualifying tangible personal property acquired for resale; retain the certificate and purchase records. |
| Goods bought for the business’s own use | A resale certificate does not make business-use purchases exempt. Treat the purchase according to the applicable tax rules and confirm uncertain cases with LDR. |
| Buyer presents a Louisiana resale certificate | Use LDR’s online validation tool with the seller and purchaser account details; check the displayed exemption expiration date. |
| Buyer presents an out-of-state certificate | Do not presume acceptance. Confirm the particular document, exemption, and transaction with LDR and the local collector if local tax is involved. |
| Business files a state LDR sales tax account | Follow the account’s assigned reporting period; LDR states returns and payments are due by the twentieth day of the month after the reporting period closes. |
| Remote seller uses the Commission process | Register and file through the Louisiana Remote Sellers Commission portal when that route applies; follow the portal’s current account-specific filing and payment instructions. |
Frequently asked questions
How do I get a Louisiana resale certificate?
Register for a Louisiana sales tax account if your business is required to collect Louisiana sales tax, then apply for a resale certificate through LaTAP. LDR identifies the certificate as Form R-1064. Follow the application prompts and check your LaTAP letters for approval or denial.
How do I renew a Louisiana resale certificate?
Renew through LaTAP using the renewal option for your sales tax account. LDR says certificates are valid for one year from approval and must be renewed annually. Check the certificate’s expiration date and current account instructions.
How can I print or get a copy of my Louisiana resale certificate?
Sign in to LaTAP, open the sales tax account, select “More,” and choose “Re-print Resale Certificate.” LDR also describes finding issued certificates in the account’s letters area. If you cannot use LaTAP, consult LDR’s current copy-request instructions, which include Form R-7004 or a telephone request for the form.
How do I verify a Louisiana resale certificate?
Use LDR’s online resale-certificate validation tool. Enter the seller’s Louisiana account number and business name, then the purchaser’s account number and business name; check the result and expiration date. Keep the verification with the transaction records.
Who qualifies for a Louisiana resale certificate?
A business that makes qualifying purchases of tangible personal property for resale may apply through LaTAP. The certificate is not for goods the business will consume, use, or keep as its own property. LDR must approve the application, and the purchase must actually qualify as a resale transaction.
What is the Louisiana resale certificate form number?
The Louisiana resale certificate is Form R-1064. LDR directs businesses to apply for, renew, print, or validate it through LaTAP.
Can I use a resale certificate to buy anything tax-free?
No. Form R-1064 supports qualifying purchases of tangible personal property for resale; it does not exempt business supplies, equipment, or other items bought for the purchaser’s own use. If the intended use or transaction is mixed or unclear, confirm the treatment with LDR before claiming the exemption.
Does Louisiana accept an out-of-state resale or exemption certificate?
Do not assume that an out-of-state certificate is accepted for a Louisiana sale. LDR’s published instructions identify the Louisiana certificate and validation process but do not establish blanket acceptance for every out-of-state document or transaction. Ask LDR and, where local tax is involved, the relevant local collector to confirm the specific case.
How we handle this for you
Because Louisiana is a home-rule state, local jurisdictions there can administer and audit their own tax separately from the state, which is where doing this yourself usually stops being viable. We are a managed service: our team registers you with the Louisiana Department of Revenue, prepares and files your returns, and keeps you compliant period after period. You get one point of contact and one invoice — you do not get another dashboard to learn.
See our sales tax compliance services, check where you have obligations with the nexus calculator, or talk to us about Louisiana.
Official sources
- https://revenue.louisiana.gov/businesses/general-resources/resale-certificate/
- https://revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/how-can-i-get-a-copy-of-my-louisiana-resale-certificates/
- Rather than give you a figure that may not apply to you, we would check this against the state’s current guidance for your specific setup — ask us and we will tell you exactly where you stand.
- This one varies by seller and by state, and it is the kind of detail we check for clients as part of the service — get in touch and we will confirm where you stand.
- https://revenue.louisiana.gov/businesses/general-resources/business-registration/
- https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/
Reviewed by Paul le Roux, CA(SA). Sales Tax Compliance USA handles US sales tax registration, filing and remittance for cross-border and domestic ecommerce sellers as a fully managed service.
This page is general information for educational purposes and does not constitute legal or tax advice. Sales tax rules change and depend on your specific facts. Consult a qualified tax professional about your own position.
Related guides
Other Louisiana guides: Amazon FBA · Audit defence · Back sales tax · Deregistration · Economic nexus · Filing
Resale certificates in nearby states: Texas
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