Wholesalers, retailers, and registered dealers used the Louisiana Resale Certificate (Form R-1042) to buy goods and certain taxable services without paying Louisiana sales tax when the items were purchased strictly for resale. Form R-1042 documents the following:
✔️ Purchaser’s legal name, Louisiana sales tax account number, address, and business type.
✔️ Description of the kinds of items the purchaser normally sells at retail or wholesale.
✔️ Seller’s name and address for whom the certificate is being issued.
✔️ Signed statement that the purchases are for resale and that the buyer will owe tax if the items are later used instead of resold.
It helps both buyer and seller support the tax-exempt resale treatment during a Louisiana Department of Revenue audit.
Note: Louisiana no longer issues new R-1042 resale certificates. The state now offers resale authorization through the Resale Dealer Certificate (Form R-1064) and the online LaTAP system, so businesses usually rely on those options when they need an up-to-date resale certificate.
| Question | Answer |
|---|---|
| Form Name | R 1042 Louisiana Certificate |
| Form Length | 1 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 15 sec |
| Other names | louisiana resale certificate printable, louisiana r 1064, louisiana r certificate sales tax exemption, la resale certificate |