Effective Jan. 1, 2012, taxpayers are required to complete
an application to renew their Resale Certificate. Renewal requests as well as
new applications must be submitted through Louisiana Department of Revenue’s
Louisiana Taxpayer Access Point (LaTAP) at www.revenue.louisiana.gov.
It is recommended that businesses
apply for renewal of their Sales Tax Resale Certificate within 60 days of its
expiration date. Please do not request a renewal of a certificate unless it is
within the 60 day window allowable for renewal. A request for a renewal of a
certificate that expires in more than 60 days will not be processed. Those that
submit the request for renewal of a resale certificate that expires in 61 days
or more must resubmit the request in the allowable time period.
Question: If a
resale certificate has expired, can it still be renewed online, or must the
business owner re-apply for the certificate?
Answer: Yes, but
the effective date will not be back dated. If the certificate I not received
within 10-15 business days, please contact the Louisiana Department of Revenue.
Question: Is
there a procedure for a business to request a refund of sales tax paid on
purchases for resale during the period prior to obtaining their resale
certificate or during the period it was lapsed?
Answer: There is
no tax relief for the period that the exemption was lapsed. Sales Tax Resale Certificate Renewal Checklist
Please have the following records
and information available before you begin the application:
-
Account numbers for all locations
- Location and mailing addresses for all business locations
- Current Industry type and category that will be used to determine NAICS code
- A valid e-mail address
- Amount of purchases you made for resale or your-"Cost of Goods Sold" for the last 2 years (consolidated filers cost of goods sold should consist of the combined purchases of all members of the consolidation.)








