I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?


The taxability of any sales transaction depends on who is purchasing the merchandise. Any tax-exempt sales transaction must be properly documented with appropriate supporting documentation based on the transaction type. For example; a valid Louisiana resale exemption certificate on sales purchased for resale transactions, the purchaser order, invoice and shipping details for sales in interstate commerce, or a drop shipment letter for third party sales transactions in bona fide interstate commerce, etc. The exemption provided must be valid for the transaction. Louisiana resale exemption certificates can be verified on our website. Go to LaTAP, locate the Resale Box, and follow the prompts. Call (855) 307-3893 and follow the prompts or email [email protected] for all other exemption certificates provided to you.

Filing Dates


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