If you are a retailer making purchases for resale, or need to make a purchase that is exempt from the Louisiana sales tax, you need the appropriate Louisiana sales tax exemption certificate before you can begin making tax-free purchases. This page explains how to make tax-free purchases in Louisiana, and lists four Louisiana sales tax exemption forms available for download.
We have four Louisiana sales tax exemption forms available for you to print or save as a PDF file. If any of these links are broken, or you can't find the form you need, please let us know. You can find resale certificates for other states here.
Louisiana allows the use of uniform sales tax exemption certificates, which are general exemption certificates that can be used across multiple states. You can find more info about these uniform certificates at the bottom of this page.
A sales tax exemption certificate is a form you can fill out yourself certifying that you meet the qualifications outlined for making sales-tax-free purchases. You will need to present this certificate to the vendor from whom you are making the exempt purchase - it is up to the vendor to verify that you are indeed qualified to make a tax-exempt purchase.
The state of Louisiana provides a large amount forms to be used when you wish to purchase tax-exempt items such as prescription medicines.
When purchasing merchandise, it must be noted that there are many exemption certificates which can be utilized. A good example is the "Certificate of Exemption", which exempts certain farm equipment.
The full list of Louisiana downloadable Exemption Certificates is provided on this page.
To apply the certificate, the buyer must first present the seller with their written certificate, which legally documents the exemption. The certificate should include the date it was created, the signature of the buyer or an employee or agent who signed on behalf of the buyer, both the seller's and buyer's addresses and names, the legal basis of the exemption being utilized, the buyers, tax registration or business license number, and a description of the merchandise that the buyer wishes to purchase.
The resale, direct pay and manufacturing exemption certificates renew automatically for a maximum of three years, so long as the user's situation is still applicable.
Louisiana does permit the use of a blanket resale certificate, which means a single certificate on file with the vendor can be re-used for all exempt purchases made from that vendor. A new certificate does not need to be made for each transaction.
Louisiana is a member of the Streamlined Sales and Use Tax Agreement, an interstate consortium with the goal of making compliance with sales taxes as simple as possible in member states.
Because Louisiana is a member of this agreement, buyers can use the Multistate Tax Commission (MTC) Uniform Sales Tax Certificate when making qualifying sales-tax-exempt purchases from vendors in Louisiana.
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