Resale certificates by state

Louisiana resale certificate

The official form, whether Louisiana takes the multistate certificates, and what buyers and sellers need to do to keep a resale purchase tax-free.

Official sources checked September 26, 2026

Quick answer

Official form: Louisiana Resale Certificate (issued by LDR through LaTAP) (Form R-1064) · Get the form (opens in a new tab); Issued by the Louisiana Department of Revenue.
Expires?: Yes; Valid for one year from approval (previously three years) and must be renewed every year. It renews automatically 60 days before expiration if sales activity and payments are timely; otherwise renew in LaTAP within 45 days of the expiration date.
Accepts the SST certificate?: Unconfirmed
Accepts the MTC certificate?: No
Out-of-state buyers can use it?: No; LDR says Louisiana does not accept other states' exemptions or the multistate exemption certificate. A Louisiana resale certificate is issued only to businesses registered with LDR. Sales in bona fide interstate commerce are documented with the invoice and bill of lading, and third-party drop shipments with a drop shipment letter.
Buyer must be registered in Louisiana?: Yes; The certificate is issued only to businesses registered with LDR for Louisiana sales tax, engaged in reselling, and current on filings and payments. It is applied for and renewed through LaTAP.

How to fill out and accept the certificate

Buyer applies for or renews its resale certificate in LaTAP using its 10-digit LDR account number or 11-digit Location ID, NAICS code, and resale purchase amounts for the last two years.
Buyer gives the seller a copy of its current LDR-issued certificate.
Seller validates it in LaTAP by entering the seller's own Louisiana account number and business name, then the purchaser's account number and business name. A valid result shows the resale exemption expiration date.
For local (parish) tax, the buyer adds its principal-parish name and local account number to the state certificate.

When a seller is protected

Sales for resale must be made in strict compliance with LDR rules; a dealer making a resale that does not strictly comply is liable for the tax (La. R.S. 47:301(10)(a)). LDR provides an online validation tool that shows whether the purchaser's account holds a valid resale exemption and its expiration date. No broader good-faith safe-harbor or timing rule was confirmed from official sources.

Seller record-keeping

Dealers must keep sales records, invoices and related papers until the taxes they relate to have prescribed (La. R.S. 47:309). No fixed number of years is stated.

The Louisiana Department of Revenue lets sellers check a buyer's registration or certificate online: official lookup (opens in a new tab).

Common mistakes

Accepting another state's resale certificate or a multistate certificate, which LDR does not accept.
Keeping an expired certificate on file; certificates now last one year and must be revalidated.
Using the certificate for items the business will use or consume; LDR says those purchases stay taxable.

Multistate certificates in Louisiana

SST Certificate of Exemption

Unconfirmed

Louisiana is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Louisiana issues its own resale certificate to registered dealers.

Official SST form (opens in a new tab)

MTC Uniform Resale Certificate

No

MTC note: Louisiana is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.

Official MTC form (opens in a new tab)

Louisiana resale certificate FAQ

What form is used for a resale certificate in Louisiana?

Louisiana's resale certificate is the Louisiana Resale Certificate (issued by LDR through LaTAP) (Form R-1064), published by the Louisiana Department of Revenue. Download it from the Louisiana Department of Revenue website; sellers keep the completed certificate rather than sending it to the state.

Does Louisiana accept multistate resale certificates?

Louisiana is not a Streamlined Sales Tax member, and we found no official statement on whether it accepts the SST certificate. Louisiana issues its own resale certificate to registered dealers. Louisiana is not on the Multistate Tax Commission's list of states that accept the uniform resale certificate.

Do Louisiana resale certificates expire?

Valid for one year from approval (previously three years) and must be renewed every year. It renews automatically 60 days before expiration if sales activity and payments are timely; otherwise renew in LaTAP within 45 days of the expiration date.

Can an out-of-state business use a resale certificate in Louisiana?

LDR says Louisiana does not accept other states' exemptions or the multistate exemption certificate. A Louisiana resale certificate is issued only to businesses registered with LDR. Sales in bona fide interstate commerce are documented with the invoice and bill of lading, and third-party drop shipments with a drop shipment letter.

Resale certificates in other states

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