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