Louisiana resale certificate and sales tax for resellers
A summary of what the sources listed on this page say about Louisiana: its permit and resale certificate, buying inventory for resale, and refunds of sales tax paid on inventory. General information only.
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Last reviewed
Every fact on this page comes from the sources listed below, as they read on the review date. Where a source did not say something, we leave it out. Sources can change after that date.
Louisiana quick facts
What the sources listed below say. Rules change, and how they apply depends on the facts of each case.
- State base sales tax rate
- 5.00%[9]
- Resale certificate
- Louisiana Resale Certificate (R-1064)[9]
- Certificate expiry (as listed)
- 1 year from approval (renewed each year through LaTAP)[9]
- Permit or registration
- Louisiana sales tax account (registered through LaTAP); the Resale Certificate (Form R-1064) is generally issued to a business at registration[34]
- Online application offered
- Yes[4]
- Where to apply
- State application page[4]
- Certificate form
- State certificate form[1]
Keep each purchase receipt linked to the items it covers. Get the app
What the state says about its permit and resale certificate
The state calls the registration associated with buying for resale and collecting tax a Louisiana sales tax account (registered through LaTAP); the Resale Certificate (Form R-1064) is generally issued to a business at registration.[34] The state says it offers an online application.[4] State application page.[4]
The resale certificate the state lists is Louisiana Resale Certificate (R-1064). Expiry: 1 year from approval (renewed each year through LaTAP).[9] The state's certificate form asks for a permit or registration number.[1] State certificate form.[1]
What the state says about buying inventory for resale
Out-of-state buyers
Louisiana has a separate Form R-1079 for buyers from other states; LDR's form is not to be accepted by a seller without the buyer's out-of-state registration or license number, and the goods are to leave Louisiana.[6]
Other points the sources mention
- A Louisiana Resale Certificate may be issued to businesses registered with LDR. LDR describes it as for buying items to be resold in the normal course of business, not items a business will use or consume.[3]
- Certificates are valid for one year from the approval date. They renew automatically 60 days before the printed expiration date if required sales activity and tax payments are reported and paid on time; otherwise LDR's instructions call for renewing Form R-1064 in LaTAP within 45 days of the expiration date.[12]
- A seller can check a buyer's certificate with LDR's online validation tool, using the seller's and the purchaser's Louisiana account numbers and business names.[1]
- LDR's return instructions say a sale where a marketplace facilitator collected and remitted the tax needs no certificate, but gross sales made through marketplaces still go on Line 1 of the return.[7]
What the state says about refunds of sales tax paid on inventory
Some states let a purchaser request a refund of sales tax paid on items bought for resale, and some direct the request to the seller. Whether and how that applies depends on the facts of each purchase. This section reports what the sources say for Louisiana. This page could not confirm whether a purchaser who paid sales tax to a seller can file directly. The state tax agency can say.[10]
- Who files, per the state
- Not confirmed on this page[10]
- Refund form named by the state
- Form R-20127 (Claim for Refund of Overpayment)[10]
- How the state says to submit
- Form R-20127 mailed to the Taxpayer Compliance Division of the Louisiana Department of Revenue; the state says schedules and invoices are submitted electronically for claims of $25,000 or more and for claims made by a paid preparer[10]
- Time limit the state describes
- Generally 3 years[10]
The state sales tax rate changed effective January 1, 2025 (Act 11 of the 2024 Third Extraordinary Session). R.S. 47:1623 sets the refund claim deadline as the later of 3 years from December 31 of the year the tax became due or 1 year from the date the tax was paid.[10]
Illustration: the Louisiana state base rate applied to an amount you enter
Enter an amount to see an illustration.
Illustration only. It applies the 5.00% state base rate to the amount entered, and assumes that amount is before tax. It leaves out local taxes, exemptions and every other rule, which can change the result. It is an estimate for illustration, not a tax calculation or a prediction of any amount owed, deductible or refundable.
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Keep each purchase receipt linked to the items it covers
Strooply is an app for eBay resellers that identifies items from photos, shows live comps and sold-price estimates, drafts eBay listings for your review, and tracks costs and profit.
Receipt scanning, on Pro and Team plans, links each purchase receipt to the items it covers, with the tax shown on the receipt. It can misread prices, dates or line items.
Strooply is record-keeping software. It does not prepare or file tax returns, refund claims, or other filings, it is not a tax preparer, and its figures are estimates to check against your own records.
A free plan is available.
Common questions and what the sources say
How do I get a Louisiana resale certificate?
The Louisiana Resale Certificate is generally issued to a business when it registers for Louisiana sales tax. Existing businesses apply or renew in LaTAP, where LDR lists LDR account numbers, addresses, current NAICS code, and resale inventory purchase amounts for the last 2 years as the information involved. LDR says a business generally must be registered, selling taxable goods and current on filings and payments.[13]
Does a Louisiana resale certificate expire?
Yes. LDR changed the term from three years to one year, so a certificate is valid for one year from the approval date. It renews automatically 60 days before the expiration date if sales activity is reported and taxes are paid on time. If it does not renew automatically, LDR says to renew it in LaTAP within 45 days of the expiration date; earlier requests are not processed.[12]
Can I use my Louisiana resale certificate to buy tax free in another state?
Louisiana's pages do not say whether other states accept it. Louisiana's own certificate for buyers from outside the state is Form R-1079, which certifies that the goods will be transported beyond Louisiana to be resold or processed, and a Louisiana seller is not to accept it without the buyer's registration or license number.[6]
Do I need a sales tax account to sell on eBay in Louisiana?
LDR's return instructions say a sale where a marketplace facilitator collected and remitted the tax needs no certificate, and gross sales made through marketplaces still go on Line 1. LDR says registration generally applies to sellers of taxable goods at retail in Louisiana. Registration is done through LaTAP.[47]
Not tax advice. Last reviewed . Confirm with the state agency or a qualified tax professional. Report an error
Where these facts come from
Each number in square brackets on this page matches an entry below. Check a source itself for its current wording.
- LDR Resale Certificate, revenue.louisiana.gov/businesses/general-resources/resale-certificate/
- LDR FAQ: renewing the Resale Certificate, revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/when-does-a-business-need-to-renew-the-louisiana-resale-certificates/
- LDR FAQ: who qualifies for a Resale Certificate, revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/
- LDR Starting or Buying a Business, revenue.louisiana.gov/businesses/general-resources/business-registration/
- LDR LaTAP flyer (R-16019), dam.ldr.la.gov/taxforms/16019-5-24-F.pdf
- Form R-1079 Purchases for Resale by Foreign Purchaser, dam.ldr.la.gov/taxforms/1079(3_19)F.pdf
- Sales Tax Return General Instructions (R-1029), dam.ldr.la.gov/taxforms/1029i(1_25)%20FINAL%20_RV.pdf
- LDR Revenue Ruling 13-005 (quotes R.S. 47:1623 refund period), dam.ldr.la.gov/lawspolicies/RR%2013-005.pdf
- Louisiana Dept. of Revenue, rates, certificate and refund information, dam.ldr.la.gov/lawspolicies/RIB%2025-007%20-%20State%20Sales%20Tax%20Rate.pdf
- Form R-20127 (Claim for Refund of Overpayment), state refund form, dam.ldr.la.gov/taxforms/20127-1-25-F.pdf