Louisiana Sales Tax Exemptions
| Exemption Reason | Form | Issued By | Notes | XMPT Delivery |
|---|---|---|---|---|
| Resale Exemption | R-1064 | State | Purchaser must provide a valid resale certificate. | Forward |
| Manufacturing Machinery & Equipment | R-1070 | State | Equipment must be used in manufacturing or production. | Forward |
| Farm Equipment & Agricultural Products | R-1085 | State | Limited to qualifying farming activities. | Forward |
| Nonprofit Organizations | R-1048 | State | Issued to qualifying nonprofit entities. | Forward |
| Government Purchases | R-1056 | State | Federal, state, and local government entities are exempt. | Forward |
| Educational Institutions | R-1029 | State | Must be an accredited institution making purchases for educational purposes. | Forward |
| Exports/Interstate Commerce | R-1071 | Purchaser | Applies to goods shipped out of state. | |
| Sales to Charitable Hospitals | R-1048 | Purchaser | Must be a recognized charitable hospital. |
Notes:
- Many exemptions can be claimed using Form R-1064 (General Sales Tax Exemption Certificate).
- Forms such as R-1048 and R-1070 must be provided at the time of sale, while others may be accepted before, during, or shortly after the sale.
- Blanket certificates are permitted for recurring purchases of similar items, except where a specific form is required for each transaction.
- Sellers must keep exemption certificates for at least three years as proof of why tax was not collected.
- The manufacturing exemption applies to equipment and supplies primarily used in manufacturing, processing, mining, farming, or fabricating.
- The buyer must have a Louisiana sales tax account number to claim a resale exemption, except in specific cases.
- If a sale is determined to be taxable after the fact and sales tax was not collected, the purchaser is responsible for use tax on the transaction.