Do Louisiana Sales Tax Exemption Certificates Expire? Louisiana Sales Tax Exemption Guidance

• Renewal of Exemption Certificates: Louisiana sales tax exemption certificates expire after two years. You must renew them.
• Application Process: All Louisiana locations must apply for and receive a tax exemption certificate, even if business headquarters are out of state. The application form is R-1370, Purchase of Lease or Rental Vehicles Tax Exemption Application, available on the Department’s website.

Louisiana Sales Tax Permit and Resale Certificate

• Resale Certificate: New Louisiana businesses automatically get a Resale Certificate if their NAICS code shows they make sales. Present your resale certificate to the seller to request a refund or credit of previously paid Louisiana sales tax.
• Tax Exempt Purchases: Use uniform sales tax exemption certificates across multiple states. Louisiana vendors must verify you qualify for tax-exempt purchases. Keep certificates on file for three years.

Louisiana Sales Tax Compliance

• License Requirement: Get a Louisiana Sales Tax License before selling taxable goods or services. If you have a valid Louisiana resale certificate, buy wholesaler goods without paying sales tax. But you must collect and remit sales tax when reselling those items.
• Procedure: Apply for Louisiana sales tax exemptions through LaTAP. Validate expiring certificates there. Collect the buyer’s location sales taxes on out-of-state sales. File returns and remit payments to those states. Louisiana has no permanent sales tax holidays but sometimes implements tax holidays after hurricanes.

Additional Information

• Certificate Renewal: Louisiana resale certificates expire after two years. Renew them through LaTAP on the LDR website. Register for a Louisiana sales tax permit to learn more.
• Application Guide: New Louisiana businesses automatically get a Resale Certificate if their NAICS code shows they make sales. Present your resale certificate to the seller to request a refund or credit of previously paid Louisiana sales tax.

FAQs

• Exempt Certificates in Texas: Do Texas sales tax exemption certificates expire?