A Louisiana resale certificate allows retailers to purchase goods for resale without paying sales tax up front—an essential tool for maintaining healthy margins and avoiding double taxation. But to use it legally, you need to follow specific eligibility rules and maintain proper documentation.
In this guide, we’ll walk through everything Louisiana business owners need to know: who qualifies, how to obtain or reprint your certificate via LaTAP, how to use it correctly with vendors, and how to stay compliant during audits. Hands Off Sales Tax (HOST) supports this process through its ResaleCertify tool, which helps businesses generate valid resale certificates quickly and accurately.
What Is the Louisiana Resale Certificate (R-1064)?
The Louisiana Resale Certificate (Form R‑1064) allows registered dealers to purchase goods for resale without paying sales tax at the point of purchase. It’s a key tool for businesses that deal in tangible personal property and want to avoid paying tax twice—once when buying inventory and again when selling to customers.
Legal Basis and Use Cases
The resale certificate is authorized under Louisiana Administrative Code LAC 61:I.4301. It can only be used for:
- Resale of tangible goods in the normal course of business.
- Component parts that will become part of a final product for sale.
- Packaging materials that accompany the sale of tangible personal property.
Misuse of the certificate—such as applying it to purchases for internal use or for non-qualifying services—can result in penalties, interest, and back taxes.
Who Qualifies?
Only registered Louisiana sales tax dealers who sell or lease tangible personal property are eligible. Businesses must maintain an active sales tax account in good standing to obtain or renew this certificate.
Issuance and Access via LaTAP
Resale certificates are not issued automatically. Dealers must log into the Louisiana Taxpayer Access Point (LaTAP) to request, download, or print Form R‑1064. Certificates are valid for up to two years and are subject to renewal based on account compliance.
Step-by-Step Application & Retrieval
Securing a Louisiana resale certificate (R‑1064) is a straightforward process if you’re registered and compliant. Everything is handled through the state’s online portal, LaTAP, and renewal reminders are sent before the certificate expires. Here’s how to get it done efficiently.
Accessing the Certificate via LaTAP
To retrieve your R‑1064 resale certificate:
- Visit LaTAP.
- Log in using your Louisiana Department of Revenue (LDR) credentials.
- Navigate to your sales tax account.
- Click on “Resale Certificate” to download or print the active certificate.
Only active accounts in good standing will see a valid certificate available for retrieval. Expired or noncompliant accounts will not show a certificate until resolved.
Application Checklist
Before applying or retrieving your certificate, have the following on hand:
- LDR account number
- NAICS code for your business
- Business address and contact details
- Purchase history and intended use (resale only)
No separate “application” form is required—the system automatically generates the certificate for eligible taxpayers.
Renewals and Reprints
Resale certificates are valid for up to two years. The LDR sends reminders prior to expiration. Renewing or reprinting involves:
- Logging into LaTAP
- Checking for renewal eligibility
- Downloading the new certificate
Quick Steps Summary:
- Log into LaTAP
- Verify active status
- Navigate to “Resale Certificate” section
- Download or print R‑1064
Certificate Validity & Renewal Best Practices
The Louisiana Resale Certificate (Form R‑1064) is not a one-time submission—it operates within a compliance-driven lifecycle. Understanding how long it remains valid and how to stay audit-ready is critical for any reseller in the state.
Validity Period & Business Activity Link
Louisiana resale certificates are valid for up to two years and are tied to your business’s active registration status. The Louisiana Department of Revenue (LDR) monitors your filing and payment history. As long as your account remains in good standing—meaning timely sales tax filings and no delinquent balances—your resale certificate will automatically renew.
Renewal Process
There is no need to reapply if you’re compliant. About 60 days before your certificate expires, the LDR sends a renewal notice. If your account is delinquent, the certificate will not renew until resolved. You can access and print updated certificates via LaTAP.
Record-Keeping & Audit Readiness
For audit protection:
- Store all resale certificates (digital or physical) for at least 3–4 years.
- Keep them organized by vendor and year.
- Only accept and use certificates for qualified resale purchases.
Failure to present valid resale documentation during an audit may lead to tax assessments, penalties, and interest. Always ensure your certificate is active and your documentation trail is audit-ready.
Rules for Use & Seller Responsibilities
Using a Louisiana resale certificate correctly means more than just handing over Form R-1064. Both buyers and sellers must follow specific rules to stay compliant and avoid unexpected tax liabilities.
What Purchases Qualify?
The Louisiana resale certificate allows registered dealers to make tax-exempt purchases of tangible personal property strictly for resale. This includes items you:
- Intend to resell in the regular course of business
- Will incorporate into a final product sold to customers
- Use exclusively as resale inventory
Improper use—such as using the certificate for office supplies or business equipment—can trigger penalties.
Seller’s Good-Faith Acceptance
Sellers who accept resale certificates must do so in good faith, which includes:
- Verifying that the certificate is valid and unexpired
- Confirming that the purchaser is registered in Louisiana
- Ensuring the items sold match the buyer’s line of business
If the seller fails to meet these good-faith standards, they may be held personally liable for the uncollected tax.
Out-of-State Buyers
Out-of-state dealers may use a Louisiana resale certificate only if they’re registered with the LDR for sales tax. Louisiana does not accept out-of-state resale certificates unless they meet in-state registration requirements.
Audit Risk & Documentation Tips
Lack of proper resale certificate documentation is one of the top reasons businesses in Louisiana face audit assessments. The Louisiana Department of Revenue (LDR) expects both buyers and sellers to maintain a clean, accessible paper trail for every exempt transaction.
What Auditors Look For
During an audit, the LDR will verify:
- Existence and accuracy of resale certificates for all exempt purchases or sales
- Matching documentation that links the certificate to specific transactions
- Validity of the certificate at the time of sale (via LaTAP records)
- Whether purchases were appropriate for resale based on the buyer’s registered NAICS code
Auditors often disallow exemptions for:
- Certificates that are expired, missing, or not on file
- Purchases clearly outside the scope of resale activity
- Incomplete or altered R-1064 forms
Best Practices for Documentation
- Maintain digital copies of all active resale certificates
- Track expiration and renewals to avoid lapses
- Label transactions clearly in bookkeeping records
- Verify certificate status using the LDR validation tool
If a Certificate Is Missing
If a resale certificate was not obtained at the time of sale:
- You may request a valid backdated certificate from the buyer, subject to LDR approval
- Alternatively, you may seek a refund or issue a credit memo to correct the transaction
Good recordkeeping can significantly reduce exposure during a sales tax audit.
How HOST Helps with Resale Certificate Compliance in Louisiana
Managing resale certificates in Louisiana doesn’t have to be complicated. HOST (Hands Off Sales Tax) simplifies the process for both buyers and sellers by offering a full suite of services that reduce audit risk and ensure compliance at every step.
ResaleCertify: Create Valid Louisiana Certificates with Ease
Through HOST’s proprietary ResaleCertify tool, businesses can generate accurate and valid resale certificates—including Louisiana’s Form R‑1064—quickly and confidently. The tool ensures all required fields are completed correctly and aligns the certificate with the buyer’s tax registration status, reducing common filing errors.
End-to-End Sales Tax Compliance Services
Beyond certificate creation, HOST offers a complete solution for businesses that want to keep sales tax off their to-do list:
- Sales Tax Registration: Set up accounts with the Louisiana Department of Revenue and all relevant parish-level jurisdictions.
- Filing & Remittance: Monthly, quarterly, or annual filings with Louisiana and other states—accurately and on time.
- Nexus Tracking & Risk Monitoring: Identify where you have physical or economic nexus and when certificate usage applies.
- Audit Support: If you’re audited, HOST will help respond, retrieve, and validate resale certificate documentation.
With HOST, you get peace of mind that your Louisiana resale certificate practices are rock solid.
Conclusion: Stay Compliant, Stay Focused on Growth
Louisiana’s resale certificate process may seem simple, but getting it wrong can lead to costly audits and compliance issues. From understanding eligibility and proper usage to maintaining documentation and handling renewals, every step matters. That’s where HOST comes in—helping businesses issue valid certificates with ease and supporting full-spectrum sales tax compliance. If you’re looking to reduce risk and free up time for what really matters—growing your business—HOST is your go-to partner. Reach out today and let us take sales tax off your plate.
Frequently Asked Questions (FAQs)
1. Do I need a Louisiana Resale Certificate if I already collect sales tax?
Yes. Even if you’re registered to collect sales tax, you still need to provide a valid R-1064 resale certificate to vendors in order to make tax-exempt purchases for resale. This ensures you aren’t charged sales tax on items you’ll be reselling.
2. Where can I get a copy of my Louisiana Resale Certificate?
You can access, download, or print your resale certificate by logging into your LaTAP (Louisiana Taxpayer Access Point) account: https://latap.revenue.louisiana.gov/
3. How long is the resale certificate valid in Louisiana?
The certificate remains valid as long as your business is actively filing and reporting sales tax with the Louisiana Department of Revenue (LDR). It’s automatically renewed unless your account becomes delinquent.
4. Can an out-of-state business use a Louisiana resale certificate?
Only if the business is registered with the LDR and purchases are for resale in Louisiana. Out-of-state vendors may request additional documentation or verification.
5. What happens if I didn’t collect a resale certificate during the sale?
If audited, you may be held liable for the sales tax unless you can obtain a valid certificate after the fact or prove the sale met resale criteria. Always aim to collect certificates at the point of sale to reduce audit risk.
