Louisiana Resale Certificate
Rules, Form & Expiration

Accepted form: Form R-1064 (Louisiana Resale Certificate). Agency: Louisiana Department of Revenue.

What a Louisiana resale certificate has to say, how long it lasts, and where to get one.

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Louisiana resale certificate rules

Certificate form: Form R-1064; The Louisiana Department of Revenue issues Form R-1064, the Louisiana Resale Certificate to registered businesses. Louisiana issues this certificate to registered dealers. Get your Louisiana Resale Certificate (Form R-1064) from the Department of Revenue through LaTAP.
Issued by: LDR; The Louisiana Department of Revenue issues it to registered businesses. The buyer gives a copy to each supplier.
Registration number: LDR Account Number; Format: 10-digit LDR account number (e.g. 1234567001) or 11-character Location ID (e.g. B12345678901). It appears on the buyer's Louisiana sales tax registration with LDR (LDR account number).
MTC uniform certificate: Not accepted; Vendors in Louisiana should be given the state's own certificate.
Streamlined (SST) certificate: Not accepted; Sellers in Louisiana should not take the Streamlined Sales Tax exemption certificate as a resale certificate.
Out-of-state buyers: Louisiana permit required; Buyers usually need a Louisiana sales tax permit to buy tax-free here.
Blanket certificates: Allowed; One certificate can cover an ongoing series of purchases from the same vendor.
Expiration: Valid for 1 year; LDR resale certificates are now valid for one year from the approval date and must be renewed annually through LaTAP (previously three years). A certificate renews automatically 60 days before expiration if the dealer's returns and payments are current; otherwise the dealer renews within 45 days of the expiration date. R.S. 47:13 allows automatic renewals for up to three years and lets LDR suspend a delinquent dealer's certificate. Remote Seller Commission certificates expire three years after authorization.

Louisiana rules in plain English

Louisiana works differently from most states. The Louisiana Department of Revenue (LDR) issues the resale certificate itself, Form R-1064, Louisiana Resale Certificate. You do not fill in a blank form. You must first register with LDR for sales tax. You then request the certificate in LDR's online system, LaTAP. LDR asks for your account numbers, NAICS code, and resale purchase amounts for the last two years. Give your supplier a copy of the certificate LDR issues to you. It shows your 10-digit LDR account number. Certificates are now valid for one year and must be renewed each year. LDR renews them automatically if your returns and payments are current. Louisiana does not accept other states' certificates or the multistate (MTC) certificate. Remote sellers apply instead to the Louisiana Sales and Use Tax Commission for Remote Sellers, whose certificate lasts three years. Parishes may require their own local certificate for some sales within the same parish. Sellers can check your certificate with LDR's LaTAP lookup. The certificate covers only goods and taxable services you resell. Items you use yourself are taxable. A seller that accepts an improper certificate can owe the tax. LDR can suspend the certificate of a dealer that falls behind on its taxes.

Sources: Louisiana resale certificate guidance · Verify a buyer's number

More Louisiana facts

A local collector must accept the LDR resale certificate if the dealer includes its parish of principal place of business and local sales tax account number on it, but for an intra-parish dealer-to-dealer sale the parish may require its own local exemption certificate. Source
The resale exclusion covers resale of tangible personal property, digital products, and services taxed under R.S. 47:301.3, the service and digital product provisions added by Act 10 of the 2024 Third Extraordinary Session. Source
Materials bought for further processing qualify only if they become a recognizable, identifiable and beneficial component of the product sold; for example, frying oil qualifies but pan-coating oil does not. Source
To apply or renew, a dealer needs its LDR account numbers for all locations, addresses, NAICS code, email, and resale inventory purchase amounts for the last two years. Source
Exemptions are not transferable; the certificate holder must be the purchaser. Source

What a Louisiana resale certificate must include

The buyer's legal name, business address, and LDR Account Number.
The seller's name and address.
A description of the property being purchased for resale, or for a blanket certificate a general description such as "All tangible personal property purchased for resale".
A statement that the items will be resold in the ordinary course of business, signed and dated by the buyer.

Using your Louisiana certificate

Confirm the purchase is genuinely for resale. Using a certificate for supplies or equipment you consume is the most common audit finding.
Give the vendor the signed certificate before or at the time of the sale; a certificate produced after the fact is often rejected.
Issue one blanket certificate per vendor and keep a copy for your records.
Expiration: Valid for 1 year. Reissue the certificate whenever your permit number, name, or address changes.

Buying inventory in other states?

Louisiana issues this certificate to registered dealers. Get your Louisiana Resale Certificate (Form R-1064) from the Department of Revenue through LaTAP. For your other states, enter your business once, add each vendor, and download signed certificates. One flat yearly price covers them all.

Start generating certificates Need a Louisiana sales tax permit first?

Louisiana resale certificate FAQ

What form do I use for a Louisiana resale certificate?

Louisiana uses Form R-1064, the Louisiana Resale Certificate. The Louisiana Department of Revenue issues it to registered businesses. Louisiana issues this certificate to registered dealers. Get your Louisiana Resale Certificate (Form R-1064) from the Department of Revenue through LaTAP.

Does Louisiana accept the MTC uniform resale certificate?

No. Louisiana does not accept the MTC uniform certificate, so give Louisiana vendors the state's own certificate.

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

Generally not. Another state's registration or resale certificate is not accepted. Out-of-state dealers need a Louisiana-issued resale certificate (from LDR, or from the Remote Sellers Commission for remote sellers). Sales in bona fide interstate commerce are documented by invoice and bill of lading, and drop shipments by a drop shipment letter, not by a resale certificate.

Can I give a vendor one blanket resale certificate in Louisiana?

Yes. A blanket certificate in Louisiana covers every qualifying purchase from that vendor going forward, typically described as "All tangible personal property purchased for resale".

How long is a Louisiana resale certificate valid?

LDR resale certificates are now valid for one year from the approval date and must be renewed annually through LaTAP (previously three years). A certificate renews automatically 60 days before expiration if the dealer's returns and payments are current; otherwise the dealer renews within 45 days of the expiration date. R.S. 47:13 allows automatic renewals for up to three years and lets LDR suspend a delinquent dealer's certificate. Remote Seller Commission certificates expire three years after authorization.

What happens if I misuse a Louisiana resale certificate?

Items bought for the purchaser's own use are taxable and the purchaser must pay the tax. LDR may suspend the resale certificate. On the Remote Sellers Commission certificate, a purchaser who fraudulently signs without intent to resell is subject to all penalties in Title 47, and tax, penalties and interest may be pursued against the seller or purchaser.

When can a Louisiana seller rely on a resale certificate?

Sales for resale must be made in strict compliance with LDR rules; a dealer whose sale for resale is not in strict compliance is liable for the tax. Sales not supported by a properly executed resale certificate are deemed retail sales. LDR provides a LaTAP lookup so the seller can confirm the purchaser holds a valid Louisiana resale exemption; records update daily.

How do I verify a Louisiana resale certificate?

Check the buyer's LDR Account Number with the online lookup from the Louisiana Department of Revenue, linked under Sources on this page. Keep a record of the check with the certificate.

Nearby states

This page summarizes Louisiana resale certificate rules for general information and is not tax advice. Confirm current requirements with the Louisiana Department of Revenue or your tax adviser. State rules last checked October 1, 2026.

Louisiana Resale Certificate Rules, Form & Expiration