Form R-1376 at a glance
What it is: Form R-1376 is the Governmental Employees Travel Sales/Use Tax Exemption Certificate.
Who signs: The form has an Employee Signature and a Government Agency Representative Signature.
This certificate is for use only by employees of the United States government, the State of Louisiana and its political subdivisions.
This certificate documents the employee's eligibility for exemption from payment of certain sales and use taxes on authorized travel expense charges that are directly reimbursable by the government employer.
What to bring and attach to Form R-1376
When this form bears only the employee's signature, it must be accompanied by a copy of the employee's written travel orders that show the dates and destination of the authorized travel.
A filled-in Form R-1376 example: an employee books a hotel for authorized travel
How to fill out Form R-1376, box by box
Employee Name, Government Agency and Agency Address
Enter the Employee Name, Government Agency, Agency Address, City, State, ZIP and Agency Contact Number.
Authorized Dates of Travel and Destination
Enter the Authorized Dates of Travel (mm/dd/yyyy - mm/dd/yyyy) and the Destination.
Authorization
Under penalty of perjury, you declare that you have examined this exemption certificate and accompanying documents, and to the best of your knowledge and belief, it is true, correct, and complete.
In Authorization, add the Employee Signature and the Date (mm/dd/yyyy).
Add the Government Agency Representative (other than employee), the Government Agency Representative Title (other than employee), the Government Agency Representative Signature and the Date (mm/dd/yyyy).
Hotel/Lodging Information
The hotel completes the Hotel Name and the Dates of Employee's Stay (mm/dd/yyyy-mm/dd/yyyy).
Vehicle Rental Information
The Vehicle Rental Dealer completes the Vehicle Rental Dealer, the Vehicle Rental Reservation Number and the Dates of Vehicle Rental.
Vehicle Parking Information
The Vehicle Parking Dealer completes the Vehicle Parking Dealer, the Vehicle Parking Reservation Number (if applicable) and the Dates of Vehicle Parking.
More rules for Form R-1376
Authorized travel expenses and charges include the following: Enterprise Rental Car (all Louisiana locations); Park N Fly (New Orleans only); Hotel/Lodging Costs for the occupancy of the employee's hotel room (excluding other taxable hotel purchases, i.e., meals, laundry, dry cleaning, vehicle parking, incidentals or damages).
For hotel room rental charges (hotel/lodging costs), this form is also valid for an exemption from the payment of Louisiana Stadium and Exposition District and New Orleans Exhibition Hall Authority occupancy taxes and state and local sales/use taxes.
Vendors must retain this certificate and a photocopy of the travel orders to document the exemption.
Notice to Dealer: Report this sale on the appropriate line of the Louisiana Hotel/Motel sales tax return as exempt room rentals.
Common questions about Form R-1376
What am I certifying when I sign?
The signatures certify the following: The person named on the form is an employee of the government employer named on the form. The travel expense charges incurred are necessary for the employee to conduct official business for the government employer. The employee's travel expenses are accounted for and reimbursable by the government employer to the employee.
When is this form not the right one?
This form does not exempt the holder from payment of local room occupancy taxes. For additional information regarding hotel occupancy taxes in other jurisdictions, please contact the government agency directly.
Sources
[1] Form R-1376 (5/25), Governmental Employees Travel Sales/Use Tax Exemption Certificate, Louisiana Department of Revenue (the Official source link on this page).