To get a Louisiana resale certificate, register as a dealer with the Louisiana Department of Revenue, then apply for Form R-1064 through the LaTAP online portal. Once approved, you download and print the certificate for free and give a copy to each supplier so they leave the state’s 5% sales tax off your qualifying inventory purchases. The certificate shifts tax collection down the chain to the point where the end consumer actually buys the product.
Who Can Use the R-1064
The certificate is limited to registered dealers who buy and sell tangible personal property in the ordinary course of business.1Louisiana Department of Revenue. Who Qualifies for a Louisiana Resale Certificate? Under state law, a “dealer” includes anyone who manufactures or produces tangible personal property for retail sale, use, or distribution, as well as anyone doing business in Louisiana through an office, warehouse, sales staff, or similar presence.2Louisiana State Legislature. Louisiana Code RS 47:301 – Definitions
If you are buying goods for your own use rather than for resale, you do not qualify. A construction contractor buying lumber to build a client’s house is the end user of that lumber and cannot claim a resale exemption on it. The R-1064 exists for retailers, wholesalers, and other businesses that move inventory to the next buyer in the supply chain.
What to Have Ready Before You Apply
You must already have an active Louisiana Revenue Account Number. If your business is not registered with LDR, submit Form R-16019 (Application for Louisiana Revenue Account Number) through LaTAP or on paper first.3Louisiana Department of Revenue. R-16019 – Application for Louisiana Revenue Account Number
With the revenue account in place, gather:
- The 10-digit LDR account number for every business location
- Physical and mailing addresses for each location
- Your NAICS code — the classification code describing your business activity
- A valid email address, since LDR communicates certificate status electronically
- Total resale inventory purchase amounts for the last two years; consolidated filers combine purchases across group members
These are the specific items LDR asks for on the resale certificate application.4Louisiana Department of Revenue. Resale Certificate
How to Apply and Download the Certificate
The Louisiana Taxpayer Access Point at latap.revenue.louisiana.gov is the only portal for applying for a new resale certificate or renewing one. Log in with your LDR credentials, open the resale certificate section, and enter the information above. The system generates the certificate tied to your account.
Once approved, you can download and print copies of your R-1064 directly from LaTAP at no charge.5Louisiana Department of Revenue. How Can I Get a Copy of My Louisiana Resale Certificate(s)? The form permits duplication, so print one copy for each vendor and keep the original on file.
What the Completed Certificate Looks Like
Most fields on the R-1064 are pre-populated when LaTAP generates it. The header cites LA RS 47:301(10) and titles the form “Purchases of Tangible Personal Property For Resale.” It shows your Louisiana account number, effective and expiration dates, trade and legal names, NAICS code, business type, mailing and location addresses, and parish information.
Below those fields is a certification statement where you attest that all goods purchased under the certificate are for resale as tangible personal property, either in the same form or as a component of a new product, and that any services purchased will be resold as defined under RS 47:301(14). The form then requires your printed name, title, signature, and date. Without a signature the certificate is incomplete, and sellers should not accept it.
Make sure the NAICS code and business type accurately reflect what you sell. A clothing retailer listing a restaurant code, for example, raises an obvious red flag on audit.
Giving the Certificate to Suppliers
Hand a signed copy of the R-1064 to each vendor or wholesaler before or at the time of your first purchase. The seller keeps it on file to document why they did not collect state sales tax on the sale. From that point on, invoices from that supplier should reflect the tax-exempt status of qualifying purchases.
Sellers do not have to take your word for it. Louisiana provides an online tool that lets any seller confirm whether a buyer holds a valid resale exemption. The seller enters their own Louisiana account number and business name, then the purchaser’s account number and business name. If the exemption is valid, the tool displays the account number, business name, and expiration date. If it is not, a message states the account does not hold a valid resale exemption.
Newly registered businesses should expect about a one-week delay before their exemption appears in the validation system, since records update daily.4Louisiana Department of Revenue. Resale Certificate If a seller still refuses to accept your certificate, you will likely pay sales tax on that purchase and then have to seek a refund from LDR, which takes time.
Renewal and Staying in Good Standing
Every R-1064 carries a printed expiration date. The certificate renews automatically 60 days before that date, provided your account remains in good standing with LDR.6Louisiana Department of Revenue. When Does a Business Need to Renew the Louisiana Resale Certificate(s)? You can also renew manually through LaTAP. When a renewed certificate is issued, send updated copies to your vendors so they have the current expiration date on file.
Under RS 47:1678, the state will not issue or renew a resale certificate for any applicant who is not current on their tax obligations.7Louisiana State Legislature. Louisiana Code RS 47:1678 Falling behind on sales tax filings or payments can cost you the renewal, which would force you to pay sales tax on all inventory purchases until the account is brought back into compliance.
Keep copies of every certificate you issue and every invoice tied to a tax-free purchase. During an audit, those records prove sales tax was properly excluded.
Using the Certificate the Wrong Way
If you buy goods tax-free under the R-1064 and then use them yourself instead of reselling them, you owe sales and use tax on those items at the time of use. The certificate’s printed language states that a purchaser who fraudulently signs it without intending to resell the goods faces all penalties provided under Title 47 of the Louisiana Revised Statutes, and the state can pursue taxes, penalties, and interest against either the seller or the purchaser.
This is where businesses most often get into trouble. Buying office furniture, personal electronics, or internal-use supplies under a resale certificate is not a gray area. An audit that uncovers personal-use purchases made under an R-1064 will produce back taxes plus interest, with additional penalties possible if LDR treats the misuse as intentional rather than negligent.
Buying From Out-of-State Vendors
If you buy inventory from an out-of-state supplier who ships into Louisiana, the same resale principle applies. You give the remote seller your Louisiana R-1064. Whether that seller has to collect Louisiana tax in the first place depends on their nexus: remote sellers must collect and remit if, during the previous or current calendar year, they have gross revenue over $100,000 from Louisiana sales or complete 200 or more separate transactions delivered into Louisiana.8Louisiana Sales and Use Tax Commission for Remote Sellers. Frequently Asked Questions
Some out-of-state vendors may be unfamiliar with the R-1064 or may prefer a different document, such as a Multistate Tax Commission exemption certificate. You can generally use your Louisiana certificate with your LDR account number, but confirm what the vendor wants on file. Either way, your Louisiana dealer registration and active resale status are verifiable through LDR’s online validation tool.