A Louisiana sales tax exemption certificate is a document issued by the Louisiana Department of Revenue that lets a qualifying business or organization buy specific goods without paying the state’s 5% sales tax. The most common one is Form R-1064, the Resale Exemption Certificate, used by dealers who buy inventory to resell. Nonprofits, farmers, and manufacturers use different forms. You apply for and manage most of these through the Louisiana Taxpayer Access Point (LaTAP).
One thing to know up front: a state-level exemption does not automatically cancel local parish or municipal sales tax on the same purchase. Louisiana runs its state and local tax systems on separate tracks, and that gap trips up businesses that assume one certificate covers everything.
Which Certificate You Actually Need
Louisiana uses a different form for each type of exemption, and picking the wrong one is the fastest way to delay your purchase.
- R-1064, Resale Exemption Certificate. For dealers buying tangible personal property they intend to resell. This is what most people mean when they ask about a Louisiana sales tax exemption certificate.
- R-1048, Nonprofit Exemption. For domestic civic, educational, charitable, fraternal, or religious organizations claiming exemption from state sales tax on admissions, parking, and sales of tangible personal property at fundraising events.
- R-1007, Farm-Related Products. For commercial farmers buying seed, fertilizer, pesticides, feed, fuel for farm equipment, and other qualifying inputs. It must be submitted with a copy of Form R-1091, the Commercial Farmer Certification.
- Manufacturing exemption. For machinery and equipment used predominantly and directly in a manufacturing process at a fixed Louisiana location, where the finished product is destined for sale rather than internal use. The 2025 reform consolidated these provisions into R.S. 47:305.5.
Who Qualifies for the R-1064 Resale Certificate
You qualify if you are a Louisiana dealer buying tangible personal property that you plan to resell in the ordinary course of business. A restaurant buying wholesale food for its menu qualifies. That same restaurant buying office furniture for its back room does not, because the furniture will not be resold. The certificate cannot be used for personal purchases or for items the business will consume itself.
The Department of Revenue issues the R-1064 automatically to qualifying dealers when they register a new business, as long as the NAICS code they register under indicates that sales are their primary activity. If your NAICS code does not trigger automatic issuance, you can still apply through LaTAP after registering.
Nonprofit Fundraising Rules Worth Knowing Before You Apply
Nonprofits in Louisiana are not automatically exempt from sales tax. The Department of Revenue expects them to collect and remit sales tax on items sold at fundraising events unless they apply for and receive an approved R-1048 before the event. Applications should go in at least 30 days ahead.
The R-1048 has hard limits. It only exempts sales at the fundraising event itself, not the organization’s own purchases of supplies. Events run by a promoter who shares in gross proceeds do not qualify. Organizations that engage in political activity or endorse candidates are ineligible. And it does not cover ongoing commercial operations like bookstores, restaurants, or gift shops run by the nonprofit, since those compete with regular retailers.
Farm Purchases Covered by R-1007
Commercial farmers can use Form R-1007 for a wider list of inputs than most people expect:
- Seeds, fertilizers, and pesticides for crops grown in commercial quantities for sale, or for consumption by livestock whose products are commercially sold
- Feed and feed additives for animals raised for resale or commercial production (feed for personal-use animals does not qualify)
- Diesel, butane, propane, and other fuels used as a power source or heating fuel for equipment in commercial growing or livestock operations
- Livestock pharmaceuticals registered with the Louisiana Department of Agriculture and Forestry and administered by commercial farmers
- Containers used to package farm products sold with the product inside
- Polyroll tubing for commercial farm irrigation
- Agricultural fencing materials for fencing livestock, taxed at a reduced 2% state rate through June 30, 2029
The commercial-use requirement is strict. Home gardens and lawn maintenance do not qualify, regardless of scale.
How to Apply Through LaTAP
The Louisiana Taxpayer Access Point is the primary channel for obtaining and managing exemption certificates. For a resale certificate:
- If you operate from a single location, log into LaTAP, find your sales tax account, click “More” next to the account number, select “Apply for a Resale Certificate,” and follow the prompts.
- If you have multiple locations filing consolidated returns, follow the same steps starting from your primary master sales tax account.
A printable copy of the R-1064 appears in LaTAP’s letter manager within two to three business days after you submit. You can reprint it any time by going to “More” and then “View Letters.”
If you do not have a LaTAP account, you can request a copy of the R-1064 by downloading and completing Form R-7004 (Tax Information Disclosure Authorization) from the Department of Revenue’s website, or by calling 225-219-2113.
State Exemption Does Not Mean Local Exemption
Louisiana’s local sales taxes are administered separately from the state tax, and this is where businesses often lose money they did not need to spend. The local exemption framework has three tiers. Exemptions applying to all local sales taxes are listed in R.S. 47:337.9. Optional exemptions a local authority may choose to adopt appear in R.S. 47:337.10. Each local taxing authority within a parish (parish government, school board, law enforcement district) must independently pass a resolution to adopt an optional exemption for it to apply to its share of the combined local tax. You can end up exempt from state sales tax and one local levy while still owing tax to another local authority in the same parish.
Resale transactions get a partial fix. Under Act 438 of 2012, local collectors must accept a state-issued resale certificate as long as it shows the parish of the business’s principal place of business and the local sales tax account number. For intra-parish dealer-to-dealer transactions, though, the local collector can still require its own exemption certificate. Contact each local collector where you buy to confirm.
Renewal and What Happens if You Lapse
Renewal is easier than the original application. Under R.S. 47:13, resale certificates, direct payment number certificates, and manufacturing exemption certificates renew automatically for periods of up to three years, with no new application required. The Department of Revenue tells you whether your certificate will auto-renew or whether you need to reapply.
Automatic renewal fails in two situations. The first is when the Department determines you no longer qualify, for example if a dealer stops meeting the definition under R.S. 47:301(4). The second is when you have fallen behind on sales tax filings or payments under R.S. 47:306. Delinquent filers get their certificates suspended, not just denied renewal. You can reapply after a denial, but any purchases made during the lapse are taxable.
Using the Certificate Correctly
Present the certificate to the vendor at the time of purchase. The seller keeps a copy on file for at least three years, and that copy is what protects the seller if the Department later questions why tax was not collected.
Sellers are expected to use judgment. A certificate that is incomplete, contains unverifiable information, or clearly does not match the purchase will not shield the seller from liability. A hardware store accepting a resale certificate from someone buying a single lawnmower for obvious personal use is taking a risk the Department may not overlook on audit.
Two other limits matter. The certificate holder must be the actual purchaser, and exemptions are not transferable between businesses or individuals. Louisiana also does not accept exemption certificates issued by other states or the Multistate Tax Commission’s uniform certificate. Out-of-state buyers need a Louisiana-specific certificate.
Penalties for Misuse
Using a certificate on purchases that do not qualify is not treated as a paperwork slip. At minimum, you owe the full unpaid sales tax plus interest, calculated at three percentage points above the judicial interest rate and capped at 1.25% per month. Interest accrues from the date the tax was originally due, not from the date the Department catches it.
Organizations that fraudulently claim exemption under R.S. 47:305.14 face both civil and criminal penalties, a warning that appears on the R-1048 form itself. Between the back taxes, the running interest, and the fraud exposure, the cost of misusing a certificate is well above what the original tax would have been.