Louisiana Exempts Resale of Services From Local Sales Tax
- Jun 14, 2012 | Susan McLain
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.