How should resale dealers register for new sales tax accounts?
Resale dealers that are registering new sales tax accounts will be required to provide their North American Industry Classification System (NAICS) code as confirmation of their qualification as a resale dealer. NAICS codes are usually issued by the IRS, but the Louisiana Workforce Commission may also issue a code when registering the dealer for unemployment taxes. Resale dealers that do not have a NAICS code, should contact LDR to have a NAICS code assigned based on the description of the dealer’s business activities. Once the dealer is registered, a sales tax certificate and letter will be mailed to the dealer to confirm their resale dealer status. The confirmation letter will instruct the dealer to use the Louisiana Resale Certificate, Form R-1042, to provide to their vendors to purchase items for resale without being charged the state sales tax. If the dealer fails to properly identify their resale business during the registration process, the dealer will not receive instructions on
