Louisiana Form R-1064 is the state’s Sales Tax Resale Certificate, and you apply for it through the Louisiana Taxpayer Access Point (LaTAP) at the Department of Revenue’s website. The certificate lets your business buy inventory and raw materials without paying state sales tax at purchase, because the tax is collected later when you sell the finished goods to a consumer. Certificates are valid for one year from the approval date and must be renewed annually.
Who Qualifies
You have to meet Louisiana’s definition of a “dealer” under Revised Statute 47:301, which in practice means you manufacture, sell, lease, or rent tangible personal property or digital products in Louisiana as a regular part of your business.1Louisiana State Legislature. Louisiana Revised Statute 47:301 – Definitions Dealers are required to register for a sales tax account, collect the appropriate taxes from customers, and file returns with the Department of Revenue.2Louisiana Department of Revenue. General Sales and Use Tax
There’s a second gate. Under R.S. 47:1678, the Department of Revenue will not issue or renew a resale certificate unless you are current on every tax return and have paid all taxes, interest, penalties, and fees owed to the state.3Louisiana State Legislature. Louisiana Revised Statute 47:1678 If you owe back taxes or have unfiled returns, resolve those first. The system will flag the problem and deny the request.
The certificate only covers goods you intend to resell or materials that become a component of a new product you’ll sell. Office supplies, equipment for your own use, and anything else your business consumes rather than resells do not qualify. The certification printed on the form says so plainly: if you use a tax-exempt purchase for anything other than resale, you owe sales and use tax at the time of use.
One boundary worth knowing if you’re based elsewhere. Louisiana does not accept the Multistate Tax Commission’s Uniform Sales and Use Tax Resale Certificate.4Multistate Tax Commission. Uniform Sales and Use Tax Resale Certificate – Multijurisdiction An out-of-state resale certificate from another jurisdiction will not work here. Out-of-state businesses making taxable purchases in Louisiana need to register with the Department of Revenue and obtain their own Form R-1064.
What to Have Ready Before You Apply
Pull these together before you log into LaTAP. Missing any of them stalls the application:
- Your Louisiana Department of Revenue account number from when you registered for sales tax. If you operate multiple locations under a consolidated sales tax account, you need the 11-digit Location ID for each one rather than the main account number.5Louisiana Department of Revenue. Resale Certificate
- Physical and mailing addresses for every business location the certificate will cover.
- Your six-digit NAICS code for your primary business activity. If you don’t know it, look it up on the Census Bureau’s NAICS search tool before you start.6United States Census Bureau. NAICS Codes and Understanding Industry Classification Systems
- A valid email address. The department uses it for correspondence and renewal notices.
- Dollar amounts for your resale inventory purchases for the previous two years. Consolidated filers should combine the purchases of all members in the group.5Louisiana Department of Revenue. Resale Certificate
You’ll also need to be ready to sign the certification. Only a business owner, partner, or authorized corporate officer can do that, and the signature carries the same legal weight as a sworn statement. By signing, you confirm that everything purchased under the certificate is either for resale as-is or will be incorporated into a new product you sell, and that any services purchased under the certificate will be resold as a taxable service under R.S. 47:301(14).
Submitting the Application Through LaTAP
The Department of Revenue directs applicants to use LaTAP for both new applications and renewals.5Louisiana Department of Revenue. Resale Certificate The portal lives at latap.revenue.louisiana.gov. Log in with your LDR credentials, go to the resale certificate section, and enter the information above. The system confirms receipt immediately.
The department then verifies that your business is in good standing and your tax obligations are current. If everything checks out, you receive an approved certificate with printed effective and expiration dates. If there’s a problem, such as an outstanding return or a balance due, the department will notify you of the issue so you can clear it and try again. Once approved, you can duplicate the certificate and provide copies to your vendors, keeping the original for your records.
How Long the Certificate Lasts and How Renewal Works
Louisiana resale certificates are valid for one year from the approval date. The department shortened this from a previous three-year cycle, so renewal is now annual through LaTAP.5Louisiana Department of Revenue. Resale Certificate
Renewal happens one of two ways. If your business has reported the required sales activity and paid all taxes on time under R.S. 47:1678, your certificate renews automatically 60 days before the expiration date printed on it.7Louisiana Department of Revenue. When Does a Business Need to Renew the Louisiana Resale Certificates You don’t have to do anything.
If your certificate is not automatically renewed, usually because of a late filing or an unpaid balance, you have a 45-day window starting from the expiration date to submit a manual renewal request through LaTAP. The department will not process a manual renewal submitted before that 45-day period opens.7Louisiana Department of Revenue. When Does a Business Need to Renew the Louisiana Resale Certificates If your business closes or your sales tax registration goes inactive, the certificate is automatically voided.
Because a single late return or unpaid balance can block automatic renewal, staying current on your filings matters year-round. When a certificate lapses, vendors will stop accepting tax-free purchases, and you’ll pay sales tax out of pocket until you get a new one.
Accepting a Resale Certificate as a Seller
If you’re on the selling side, verify any resale certificate a buyer hands you before skipping sales tax collection. Louisiana provides an online validation tool on the Department of Revenue’s website where you can confirm whether a purchaser holds a valid, unexpired certificate using the buyer’s information.
Keep a copy of every certificate you accept. If the department audits your records and you can’t produce a valid certificate for a tax-free sale, you can be held responsible for the uncollected tax. Use judgment about what’s being purchased, too. A restaurant supply company buying commercial fryers under a resale certificate makes sense; the same buyer trying to use the certificate for a personal television should not. Accepting a certificate in good faith means confirming that the goods being sold are the type normally resold or incorporated into a product for resale.
Penalties for Misuse
The certification statement on Form R-1064 spells out the consequences: anyone who signs the certificate without intending to resell the purchased items is subject to all penalties under Title 47 of the Louisiana Revised Statutes, and the department will pursue collection of taxes, penalties, and interest against either the seller or the purchaser. Title 47 includes separate penalty provisions for failure to file timely returns, false or fraudulent returns, and interest on unpaid taxes. Using a resale certificate for personal purchases or to avoid tax on items your business consumes is treated the same as filing a fraudulent return.
Honest mistakes still carry a cost. If you buy something under the certificate and then use it in your own operations rather than reselling it, you owe sales and use tax at the time you put that item to use. Reporting it promptly as a withdrawal from stock is far less painful than having an auditor find it years later, because Louisiana audits can look back several years and a pattern of certificate misuse compounds quickly.