How Do I Get a Louisiana Sales Tax Exemption Certificate?

You can get a Louisiana sales tax exemption certificate for free from the Louisiana Department of Revenue (LDR), and the fastest route is the state’s online LaTAP portal. Which form you file depends on why you’re buying tax-free: resale, nonprofit event, government purchase, manufacturing, or agriculture. Each category has its own eligibility rules and its own application.

Figure Out Which Certificate You Need

Louisiana exempts certain purchases from state sales tax when either the buyer’s status or the purpose of the purchase meets the statutory rules in La. R.S. 47:301 and related sections.¹ The main categories:

Businesses buying inventory to resell to customers qualify for a resale certificate. You need an active Louisiana sales tax account.
Nonprofits with a charitable, religious, educational, civic, fraternal, or historical purpose can get an annual certificate covering sales of tangible personal property at sponsored events, admissions, and parking.
Federal agencies and Louisiana political subdivisions can buy tangible personal property free of state sales tax.
Manufacturers converting raw materials into new finished products for sale qualify for exemptions on materials and equipment used in the process.
Commercial farmers qualify for exemptions on inputs like feed, seed, and fertilizer, plus the first $150,000 of farm equipment purchases.

The nonprofit exemption is narrower than many organizations expect. It covers event-related sales, not everything a nonprofit buys for daily operations.²

How to Apply for a Resale Certificate

Most businesses searching for a Louisiana exemption certificate need the resale certificate. It lets you buy inventory without paying sales tax, because you’ll collect that tax from your own customers at the final sale. The official document is Form R-1064, and any seller who lets you buy tax-free must keep a valid copy on file.³

Before you start, gather:

LDR account numbers for all business locations
Physical and mailing addresses for each location
Your current NAICS industry classification code
A valid email address
Resale inventory purchase amounts for the last two years (combined across locations if you file consolidated)

Apply through LaTAP. Log in, find the sales tax account that needs the exemption, click “More” at the bottom of the list next to that account number, then select “Apply for a Resale Certificate” and follow the prompts. If your business files a consolidated return for multiple locations, do this from the primary master sales tax account instead.⁴ There is no application fee.⁵

Processing is quick. Online applications typically take one to two business days. You can print the certificate from the letter manager in your LaTAP account within two to three business days, or wait seven to ten business days for the certificate (or a denial notice) to arrive by mail. If your business just registered with the LDR, validation may not be available for about a week.⁵

How Long the Certificate Lasts and How to Renew

A Louisiana resale certificate is valid for one year from the approval date. You renew it annually through LaTAP using the same process as the initial application. Under La. R.S. 47:13, the LDR may automatically renew your certificate for up to three years if you stay in good standing, and the department will tell you whether yours qualifies for automatic renewal or whether you need to reapply. If you fall behind on sales tax filings or payments, the LDR can suspend the certificate.⁶

An expired certificate creates real problems. Your suppliers should start charging you sales tax on inventory, and if they miss the expiration and don’t charge you, they can be held liable for the tax. Set a calendar reminder well before the anniversary date.

Certificates for Nonprofits, Government, Manufacturers, and Farmers

Nonprofit Organizations

Nonprofits apply for an annual exemption certificate from the LDR. To qualify under La. R.S. 47:305.14, the sponsorship of the event must be genuine and cannot exist primarily to avoid tax. All proceeds beyond necessary expenses like speaker fees or equipment rental must go to the organization’s exempt purpose. The exemption does not cover events run for a promoter’s profit, and it does not cover regular commercial operations such as bookstores, gift shops, or restaurants operated by the organization.²

Government Agencies

Federal agencies certify their exemption using Form R-1356. Louisiana political subdivisions, including parishes, municipalities, and school boards, use Form R-1056. Construction contractors buying on behalf of a government body use Form R-1020. All three forms are on the LDR’s business tax forms page.⁷

Manufacturers

Manufacturers apply for certification using a separate form that asks for the legal business name, Louisiana plant address, contact information, and a copy of the most recent federal income tax return to verify active operations.⁸ The completed application can be mailed to the Louisiana Department of Revenue, Taxpayer Compliance – SES, P.O. Box 4998, Baton Rouge, LA 70821-4998.

Agricultural Operations

Commercial farmers qualify for exemptions on agricultural inputs, fencing materials, and the first $150,000 of farm equipment purchases, including tractors, combines, harvesters, irrigation equipment, grain storage facilities, and attachments. On the exemption certificate, the purchaser certifies that they are a commercial farmer or buying for an agricultural facility.⁹

Your State Certificate Doesn’t Always Cover Local Tax

Louisiana’s tax structure catches many businesses off guard. The state collects its own sales tax, but each parish also levies and administers a separate local sales tax. A state-issued resale certificate generally satisfies local collectors: La. R.S. 47:301 requires local collectors to accept an LDR-issued resale certificate as long as it lists the parish of the principal place of business and the local sales tax account number.¹ For intra-parish transactions, where the buyer and seller are in the same parish, the local collector may require its own separate exemption certificate. If you buy from suppliers in your home parish, check with the local sales tax authority to confirm what they accept.

If You’re on the Selling Side

Sellers who let a customer buy tax-free carry the burden of proving that the exemption was legitimate. That means collecting a valid certificate at or near the time of the sale, verifying the buyer’s account, and keeping the documentation.

The LDR offers a free online validation tool. You enter your own Louisiana account number and business name, then the purchaser’s account number and business name. If the certificate is valid, the tool returns the account number, business name, and expiration date. If it isn’t, the tool says so. Records update daily.⁵

If an auditor finds tax-free sales without valid supporting certificates, those sales get reclassified as taxable and the seller owes the tax. The audit lookback for local sales taxes is three years from the end of the year in which the taxes became due, so keep every certificate at least that long, and ideally as long as the account stays active.¹⁰ Validate every new certificate, track expirations, and don’t accept a certificate backdated well after the sale.

1
Louisiana State Legislature. Louisiana Revised Statutes RS 47:301 – Definitions
2
Louisiana State Legislature. Louisiana Revised Statutes RS 47:305.14 – Exemptions, Nonprofit Organizations
3
Louisiana Department of Revenue. Sales Tax Return – General Instructions
4
Louisiana Department of Revenue. I Am Logged Into LaTAP but Don’t See a Link to Request/Renewal of Resale Certificates
5
Louisiana Department of Revenue. Resale Certificate
6
Louisiana State Legislature. Louisiana Revised Statutes RS 47:13 – Renewal of Tax Exemption Certificates
7
Louisiana Department of Revenue. Tax Forms for Businesses
8
Louisiana Department of Revenue. Application for Certification as a Manufacturer and Sales Tax Exemption Certificate
9
Louisiana State Legislature. Louisiana Revised Statutes RS 47:305.3 – Exemptions, Agricultural
10
Louisiana State Legislature. Louisiana Revised Statutes RS 47:337.67