Resale certificate · Louisiana

How to Use the Louisiana Resale Certificate

The short answer. The Louisiana Resale Certificate (Form R-1064) lets a business buy goods for resale without paying Louisiana sales tax. The state issues it to registered buyers. Only the certificate the Louisiana Department of Revenue issued is valid. That applies to a buyer registered in Louisiana; the route for a buyer not registered there is set out under Who May Give One.

Resale Certificates in Louisiana at a Glance

What Louisiana calls it	Louisiana Resale Certificate (Form R-1064)
How you get it	Issued by the state
Documents accepted	The state's certificate; other routes below
Your certificate	Not linked here
Who may give one	Depends on the circumstances
MTC uniform certificate	Not confirmed
Streamlined Sales Tax certificate	Not confirmed
How long it lasts	Valid for 1 year
Blanket certificate	Not confirmed
What protects the seller	Not confirmed
Seller keeps it for	Until a stated event, see below
Law	Louisiana law, cited in the sources

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who May Give a Resale Certificate in Louisiana

Whether a buyer must hold a Louisiana sales tax registration to buy for resale depends on the circumstances. To buy tax free for resale in Louisiana, a buyer must be registered with the Louisiana Department of Revenue and hold the Louisiana Resale Certificate it issues. A dealer based in another state or country that takes the goods outside Louisiana to resell them may instead give the seller Form R-1079 with proof of its home registration or license.

The Louisiana Department of Revenue issues the Louisiana Resale Certificate to a registered buyer, rather than the buyer filling in a form.

Which Documents Are Accepted

Only the certificate the Louisiana Department of Revenue issued is valid. That applies to a buyer registered in Louisiana; the route for a buyer not registered there is set out under Who May Give One.

We have not confirmed whether Louisiana accepts the Multistate Tax Commission's uniform resale certificate; check with the Louisiana Department of Revenue.

We have not confirmed whether Louisiana accepts the Streamlined Sales Tax Certificate of Exemption; check with the Louisiana Department of Revenue.

How Long It Lasts

The Louisiana Resale Certificate is valid for 1 year.

We have not confirmed whether one certificate may cover repeat purchases from the same seller in Louisiana.

Local Sales Taxes in Louisiana

Louisiana parishes and other local bodies levy and collect their own sales taxes. A local collector must accept the state resale certificate if it shows the buyer's parish of principal business and local sales tax account number, but for a dealer to dealer sale inside one parish the local collector may require its own local exemption certificate instead.

For Sellers Who Accept One

We have not confirmed what protects a seller that takes a resale certificate in Louisiana; check with the Louisiana Department of Revenue.

The state's general sales tax records period ends on an event rather than after a set number of years. Keep the records until the time limit for the state to collect the tax they relate to has run out.

Worth Knowing in Louisiana

Louisiana will not issue or renew the certificate unless the business is current on all its state tax returns and payments. Printing your certificate from LaTAP is free, and sellers can check a buyer's certificate with the Louisiana Department of Revenue's online validation tool. Remote sellers registered with the Louisiana Sales and Use Tax Commission for Remote Sellers use that commission's own resale certificate.

More for Louisiana Businesses

Louisiana's sales tax registration page
Sales tax nexus checker, to see where your sales may require you to register.
Louisiana LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Louisiana, for selling through a marketplace.

Frequently Asked Questions

: Louisiana calls it the Louisiana Resale Certificate (Form R-1064). The Louisiana Department of Revenue issues the Louisiana Resale Certificate to a registered buyer, rather than the buyer filling in a form.
: Whether a buyer must hold a Louisiana sales tax registration to buy for resale depends on the circumstances. To buy tax free for resale in Louisiana, a buyer must be registered with the Louisiana Department of Revenue and hold the Louisiana Resale Certificate it issues. A dealer based in another state or country that takes the goods outside Louisiana to resell them may instead give the seller Form R-1079 with proof of its home registration or license.
: We have not confirmed whether Louisiana accepts the Multistate Tax Commission's uniform resale certificate; check with the Louisiana Department of Revenue. We have not confirmed whether Louisiana accepts the Streamlined Sales Tax Certificate of Exemption; check with the Louisiana Department of Revenue.
: The Louisiana Resale Certificate is valid for 1 year. We have not confirmed whether one certificate may cover repeat purchases from the same seller in Louisiana.
: We have not confirmed what protects a seller that takes a resale certificate in Louisiana; check with the Louisiana Department of Revenue. The state's general sales tax records period ends on an event rather than after a set number of years. Keep the records until the time limit for the state to collect the tax they relate to has run out.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's tax agency, or the multistate bodies' published notes, say about the certificate a buyer gives a supplier when it buys goods for resale, with the sources this page cites. It cannot tell you whether your own purchase qualifies: that turns on what you buy, whether you resell it, and where you are registered, and a certificate given for a purchase that does not qualify can leave the buyer owing the tax. Confirm your own position with the tax agency named on this page before you give or accept one.

Sources

Each entry below is a document recorded in our verified Louisiana sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so. Where we hold the citation but no stable public link, the citation is printed on its own rather than pointed at a guessed address.

legis.la.gov/legis/Law.aspx?d=101815La. R.S. 47:301 Definitions (10)(a) retail sale
legis.la.gov/Legis/Law.aspx?d=1055347La. R.S. 47:1678 Tax clearances; resale certificates
legis.la.gov/Legis/Law.aspx?d=101930La. R.S. 47:309 Dealers required to keep records
dam.ldr.la.gov/lawspolicies/RIB%2012-027.pdfRevenue Information Bulletin 12-027, Resale Certificate Renewal Process
revenue.louisiana.gov/businesses/general-resources/resale-certificate/LDR 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: When does a business need to renew the Louisiana Resale Certificate(s)?
revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/LDR FAQ: Who qualifies for a Louisiana Resale Certificate?
revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/how-can-i-get-a-copy-of-my-louisiana-resale-certificates/LDR FAQ: How can I get a copy of my Louisiana Resale Certificate(s)?
revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/do-i-have-to-get-an-exemption-certificate-on-all-my-customers-making-an-exempt-purchase/LDR FAQ: Do I have to get an exemption certificate on all my customers making an exempt purchase?
dam.ldr.la.gov/taxforms/1079(3_19)F.pdfForm R-1079 Purchases for Resale by Foreign Purchaser
remotesellers.louisiana.gov/Documents/Resale%20Certificate_updated%205.13.24.pdfLouisiana Sales and Use Tax Commission for Remote Sellers, Louisiana Resale Certificate
mtc.gov/wp-content/uploads/2023/01/Unif-Resale-Cert-revised-10-14-22.pdfMTC Uniform Sales & Use Tax Resale Certificate, Multijurisdiction (rev. 10-14-22)
streamlinedsalestax.org/Shared-Pages/State-DetailStreamlined Sales Tax Governing Board, State Detail (member states)
Law on resale certificates in Louisiana: La. R.S. 47:301(10)(a); La. R.S. 47:1678(A)

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.