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Louisiana – New Resale Certificates (again)

Posted by salestax on July 14, 2009

**UPDATE** To verify any resale certificate received, you can check the LA account number on the LA Resale Certificate Validation link located at the right or by clicking here.

For the Vendors: If you were a diligent vendor and collected the Resale Certificate (R-1042) that became applicable on Jan 1, 2009 with the repeal of the LA advanced sales tax, then prepare to become diligent again. Yes, vendors, the resale certificate you collected in January is already obsolete (as of July 1st) and will no longer be valid as of Oct 31, 2009. 

Now, you must – again – ask your resale customers for either form R-1064 (Primary Dealer) or for R-1055 (Limited Dealer) which the LA Dept. of Revenue has started issuing.

For the Resellers: If the LA Dept. of Revenue believes you are a regular dealer, according to your NAICS code, they will send you a R-1064 automatically. However, if they do not think your NAICS code makes you a primary dealer, then you must apply for a Limited Dealer R-1055 certificate.

Find the Louisiana Information Bulletin No. 09-015 here for more details: http://www.rev.state.la.us/forms/lawspolicies/RIB09015.pdf

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24 Responses to “Louisiana – New Resale Certificates (again)”

  1. sb said

    Ridiculous. They said they’d have a verification website for vendors. Hasn’t happened. Have they even begun sending out the new form? Can’t find a blank one anywhere on their website. What a waste of time.

  2. salestax said

    Dear SB… after your comment, I reveiewed the LA website, and they do now have a validation page for LA resale certificates. Hopefully this will ease some vendor frustration. Although, it’s just one more item to put vendors on the hook for policing all of their customers.

  3. This trend is becoming more popular. Florida recently dropped the mtc form to only allow the state issued license. Wa is moving away from sst standards and will be looking for copies of the license next year. I think more states will use this approach in the upcoming months to collect on unregistered busineses.

  4. LY said

    From a RESELLER: What about the local parishes? Are they all (64 of them) accepting the new form from the state as proof or do we still need to have a separate parish issued certificate/blanket certificate that you fill out yourself?

  5. JH said

    If I am reading LA RS 47:306(A)(7) correctly, ALL taxing bodies are PROHIBITED from requiring those selling to resale dealers. So why are so many suppliers charging these taxes???

    • salestax said

      This is in connection with the advance tax process that was repealed in January. Meaning that the taxing jurisdiction can no longer require the tax to be paid up front to a supplier and then take credit for it after the product is sold with taxes. It doesn’t mean that a customer doesn’t still have to prove that they are eligible for the resale exemption.

  6. Shelton Spell said

    Where can I get a La.form R-1064? I can’t find one on the
    Louisiana Sales tax site?

    • salestax said

      You won’t find a R-1064 on the LA website. If you’re a wholesaler/large reseller you should automatically get one from the state per the NAICS code you have on file with them.

      If they did not automatically send you one, you should apply using the Reseller Application: Form R-1067

      You can find it here: http://www.revenue.louisiana.gov/forms/taxforms/1067(5_09)F.pdf

      If Louisian doesn’t believe you’re primary business is reselling, then you’ll most likely get a R-1055 (Limited Resale Dealer certificate)

      Hope this helps!

  7. salestax said

    I’ve made inquiries to almost all of the parishes in LA that have e-mail capable inquiry.

    To date: the following are the only ones that DO allow the State resale certrificate to exempmt both state and local sales taxes:

    CADDO
    ALLEN
    BEAUREGARD
    RAPIDES
    ST. JOHN THE BAPTIST
    ST MARY
    ST TAMMANY (only if the reseller is not required to hold a Parish license)
    VERNON
    WEST BATON ROUGE

  8. paula guillory said

    I need to get a copy of resale certificate from the state of louisiana. Is there anyway to get one on line?

    • SJV said

      Strong fail at reading. The LA Dept of Revenue isses them. As a purchaser, you apply and request it. You can not just “get one online”. As a seller you charge tax until they provide a cert. Good luck.

    • salestax said

      The LA Resale Certificate is a certificate that is given to Retailers upon application to the state. In the beginning of 2009, the state took its best guess at which registered businesses were resellers (according to NAICS codes)and sent them automatically. If you did not receive one, you must apply directly with the state of LA. The state will then send a certificate that can be copied and given to your vendors for claiming a resale exemption from state sales taxes.

      You can find the application here: http://www.revenue.louisiana.gov/forms/taxforms/1067(1_10)F.pdf

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  10. E. J. D. said

    I have tried for several hours to obtain a REC form (R-1064) or (R-1055). I am a used car dealer and resale is my only business. I have called the LUMV (225-925-3870). They gave me La. Dept. of Revenue number (225-219-7318) continuously busy. I never received the application as the notification stated. If a new or used car dealer gets a license it should automatically include the tax exemption for purchases for resale. This is double taxation, ridiculous!

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  15. CMM said

    I work for a reseller located in California. We purchased something to resell into Louisiana and had it drop shipped. How can I obtain exemption from taxes on that drop shipment? We are not registered with Louisiana (as we have no presence there) and have no way to collect or pay taxes! Any suggestions??

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