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Louisiana Exempts Resale of Services From Local Sales Tax


Louisiana House Bill 1120 (Act No. 438) was signed by Governor Bobby Jindal providing that the resale “…of services defined in Paragraph (14) of this Section provided the retail sale of the service is subject to sales tax in this state.”

Taxpayers may accept a resale certificate issued by the Louisiana Department of Revenue provided it includes:

  • Parish of principal business location
  • Local sales tax account number

If the transaction is an intra-parish transaction “…from dealer to dealer, the collector may require that the local exemption certificate be used in lieu of the state certificate.”

The law is effective August 1, 2012.

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Avalara Author
Susan McLain
Avalara Author Susan McLain
Susan McLain began her career as a technical writer in technology industries such as satellite networking and medical devices. Her skills encompass technical and marketing writing, usability engineering, verification and validation testing and protocol writing, requirements development, business analysis, technical illustration/graphic design and marketing. She has owned her own business providing service to small to medium sized business and in other positions, she has been in project management, documentation and marketing. She is currently the content specialist for Avalara helping to “make sales tax less taxing.”