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Louisiana Resale Certificate and Seller's Permit (2026)

Last updated: 2026-10-12 · Checked against the Louisiana Department of Revenue (LDR)'s own pages, forms and rules on 2026-10-12

In Louisiana, the resale certificate is issued by the state: registered sellers get the Louisiana Resale Certificate (R-1064) from the Louisiana Department of Revenue (LDR) and give a copy to their suppliers to buy inventory tax-free. The multistate Streamlined (SST) certificate is not accepted and the MTC uniform certificate is not accepted. Buyers registered only in another state can use their home-state number only in limited cases (details below). Registering for the Sales Tax Registration Certificate (Louisiana Revenue Account Number): the state doesn't publish a fee.

Resale form
R-1064
issued by the state
Permit fee
Not listed
Sales Tax Registration Certificate (Louisiana Revenue Account Number)
SST form
No
SSTGB Form F0003
MTC form
No
uniform certificate

Louisiana resale certificate and permit rules

Louisiana: seller's permit & resale certificate

Sales tax · Agency: Louisiana Department of Revenue (LDR)

Permit
Sales Tax Registration Certificate (Louisiana Revenue Account Number)
Registration fee
Not published
SST form
Not accepted
MTC form
Not accepted
Resale certificate
Louisiana Resale Certificate (R-1064)Issued by the stateGet the official form →You don't fill out a blank form — the state issues the certificate to registered sellers.
How long it's valid
Valid for one year from the approval date and must be renewed annually through LaTAP (LDR changed the renewal period from three years to one year). Eligible businesses generally receive one when they register for sales tax; renewal requires current filings/payments and accurate NAICS code. Reprint free in LaTAP.
Seller's permit
Sales Tax Registration Certificate (Louisiana Revenue Account Number) — fee not published. Register through LaTAP ('Register My Business') or paper Form R-16019 when online registration is unavailable. LDR advises not registering unless the business must collect Louisiana sales tax. Local (parish) sales taxes are administered separately by local collectors.Register with Louisiana Department of Revenue →
Buyer registered in another state?
Conditional — an out-of-state (or foreign) dealer buying property that will be transported outside Louisiana to be resold or further processed may give the Louisiana seller Form R-1079 (Purchases for Resale by Foreign Purchaser), which the seller should not accept without proof of the dealer's home-state registration or license number (R.S. 47:301(10)(a)(i)). For property delivered/used in Louisiana, the buyer needs an LDR-issued Louisiana resale certificate, which requires Louisiana sales tax registration.
Multistate forms
Louisiana is not an SST member and is not listed on the MTC Uniform Resale Certificate. LDR issues the resale certificate itself to registered dealers engaged in selling tangible personal property or qualifying taxable services who purchase for resale and are current on filings; sellers confirm the purchaser holds a valid Louisiana resale exemption with LDR's online validation tool (enter seller's and purchaser's Louisiana account numbers or Location IDs). Validation may not be available for about a week after a new registration.
Verify a certificate
Official verification lookup →
Good to know
  • LDR's Tax Forms page lists the resale certificate as 'Louisiana Resale Certificate (R-1064)' — apply, renew, print or validate in LaTAP.
  • Consolidated filers with multiple locations must use the Location ID rather than the previous LDR account number when applying or validating.
  • Parish/local sales taxes are administered by local collectors; check local rules for local resale documentation.
  • Requests for LDR to research and reprint a certificate (Form R-7004) carry a $15 research fee per period; printing from LaTAP is free.
Official sources for Louisiana (6)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

Not listed above: details the Louisiana agency's pages, forms and rules don't state (5 items, such as a public verification lookup or drop-shipment guidance). Ask the agency before relying on them.

How to buy for resale in Louisiana, step by step

  1. Register for a Sales Tax Registration Certificate (Louisiana Revenue Account Number) with the Louisiana Department of Revenue (LDR). Register online.
  2. Get the Louisiana Resale Certificate (R-1064) from the state once you're registered. Official form.
  3. Give it to each supplier before or at the time of purchase; use a blanket certificate for regular suppliers where the state allows one. Suppliers keep it on file — you don't send it to the state.
  4. Only buy items you'll resell this way. Anything you take out of inventory for your own use owes use tax.
  5. When you sell, collect Louisiana sales tax from your customers unless they give you a valid exemption or resale certificate.

States that treat the SST and MTC forms the same way: District of Columbia, Massachusetts, Mississippi and New York. Related: Louisiana sales tax rates, nexus and filing · sales tax nexus checker · Louisiana business licenses

Louisiana resale certificate FAQ

How do I get a resale certificate in Louisiana?

Louisiana issues it: register with the Louisiana Department of Revenue (LDR) for a Sales Tax Registration Certificate (Louisiana Revenue Account Number), then get the Louisiana Resale Certificate (R-1064) from the state and give a copy to your suppliers.

How much does a Louisiana seller's permit cost?

The state doesn't publish a registration fee. Register through LaTAP ('Register My Business') or paper Form R-16019 when online registration is unavailable. LDR advises not registering unless the business must collect Louisiana sales tax. Local (parish) sales taxes are administered separately by local collectors.

Does Louisiana accept the Streamlined (SST) or MTC multistate resale certificate?

SST certificate (SSTGB Form F0003): not accepted. MTC uniform certificate: not accepted. Louisiana is not an SST member and is not listed on the MTC Uniform Resale Certificate. LDR issues the resale certificate itself to registered dealers engaged in selling tangible personal property or qualifying taxable services who purchase for resale and are current on filings; sellers confirm the purchaser holds a valid Louisiana resale exemption with LDR's online validation tool (enter seller's and purchaser's Louisiana account numbers or Location IDs). Validation may not be available for about a week after a new registration.

Can an out-of-state business use its home-state resale number in Louisiana?

Conditional — an out-of-state (or foreign) dealer buying property that will be transported outside Louisiana to be resold or further processed may give the Louisiana seller Form R-1079 (Purchases for Resale by Foreign Purchaser), which the seller should not accept without proof of the dealer's home-state registration or license number (R.S. 47:301(10)(a)(i)). For property delivered/used in Louisiana, the buyer needs an LDR-issued Louisiana resale certificate, which requires Louisiana sales tax registration.

How long is a Louisiana resale certificate valid?

Valid for one year from the approval date and must be renewed annually through LaTAP (LDR changed the renewal period from three years to one year). Eligible businesses generally receive one when they register for sales tax; renewal requires current filings/payments and accurate NAICS code. Reprint free in LaTAP.

Official Sources

Figures checked against these sources on 2026-10-12

Related Resources on This Site

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General information, not tax advice. Confirm current rules with the Louisiana Department of Revenue (LDR) before relying on them.