Louisiana Form R-1064, the state’s resale certificate, lets a registered business buy inventory without paying state sales tax on goods it will resell. The Louisiana Department of Revenue issues the certificate, and once your sales tax account is active you can pull, print, and share it through the Louisiana Taxpayer Access Point (LaTAP).1Louisiana Department of Revenue. Louisiana Department of Revenue – Home
What the Certificate Actually Exempts
R-1064 shifts the sales tax obligation to the eventual retail sale. When you buy goods you plan to resell, or raw materials you’ll process into products for retail sale, you shouldn’t pay tax at the wholesale step and again at the checkout counter. The exemption sits in Louisiana Revised Statute 47:305.4(A), covering materials for further processing into tangible personal property sold at retail.2Louisiana Department of Revenue. General Instructions Sales Tax Return
The certificate applies only to tangible personal property purchased for resale. It does not cover office supplies, equipment for your own operations, break-room items, or anything else your business consumes rather than resells. Services generally don’t qualify either. And the exemption reaches only the state-level sales tax; local parish taxes follow their own rules, so ask the parish or your vendor before assuming a purchase is fully tax-free.
Who Qualifies
Any Louisiana business that buys goods for resale can use the certificate: retailers buying from wholesalers, wholesalers buying from manufacturers, and manufacturers buying raw materials to process into finished products. What matters is that the goods pass through to another buyer.
You need an active Louisiana sales tax account before the state will issue you an R-1064. The certificate is tied to your 10-digit Louisiana tax identification number, which is what vendors will use to verify it.3Louisiana Department of Revenue. Upload Formats
How to Get Your R-1064
LaTAP is the fastest route. Once your sales tax registration is active, log in and print the certificate from your account.1Louisiana Department of Revenue. Louisiana Department of Revenue – Home
If you don’t have a LaTAP account, you have two other options. Download Form R-7004, the Tax Information Disclosure Authorization, from the Department of Revenue’s website and submit it to request a copy. Or call the department at 225-219-2113 and ask for the certificate to be mailed.4Louisiana Department of Revenue. How Can I Get a Copy of My Louisiana Resale Certificates The department also keeps a resale certificate page with applying, renewal, and validation information.5Louisiana Department of Revenue. Resale Certificate
Using the Certificate With Vendors
Present your R-1064 to the vendor before or at the time of purchase. The certificate tells the vendor your buy qualifies for the resale exemption, and the vendor should not add state sales tax to that transaction. Most vendors keep a copy on file, so once the relationship is set you won’t need to hand it over for every order.
When you fill out the certificate, you supply your business name, your Louisiana tax ID number, and a description of the type of property you purchase for resale. Get this right. The vendor relies on what you wrote if the Department of Revenue later asks why the sale was exempt.
What Vendors Have to Do
If you’re the seller accepting an R-1064, verify it. The Department of Revenue publishes an online verification tool for checking whether a certificate is authentic and current.2Louisiana Department of Revenue. General Instructions Sales Tax Return An invalid or revoked certificate accepted without a check can leave you on the hook for the uncollected tax.
Keep copies of every certificate you accept. On your sales tax return, report those sales as exempt using code 1032 on Schedule A-1, the code for materials for further processing into tangible personal property for sale at retail.2Louisiana Department of Revenue. General Instructions Sales Tax Return A verbal claim of resale status from a buyer isn’t enough. Without a certificate on file, the tax liability falls on you if an audit questions the exemption.
Replacing a Lost Certificate
The process for a replacement is the same as getting the original. Log into LaTAP and print a fresh copy, submit Form R-7004, or call 225-219-2113.4Louisiana Department of Revenue. How Can I Get a Copy of My Louisiana Resale Certificates LaTAP gives you the certificate immediately; the other two mean waiting on mail.
Mistakes That Cost You
The biggest one is using the certificate to buy things you aren’t reselling. A computer for your office, cleaning supplies, equipment you use in your operations. None of that qualifies, even if your business sells other products. The Department of Revenue audits these purchases, and misuse brings back taxes, interest, and penalties.
Keep your account current. If your business name, address, or ownership structure changes, update the Department of Revenue so your certificate matches. Vendors checking your certificate against LDR records will see the mismatch, which can hold up a sale or push the vendor to charge tax rather than risk the exemption.