Louisiana § RS 47:13 - Renewal of tax exemption certificates

§ RS 47:13. Renewal of tax exemption certificates

A.  Direct payment numbers.  Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer under the provisions of R.S. 47:303.1 shall be renewed as provided in this Section without his having to reapply for the certificate unless the Department of Revenue determines that the taxpayer is no longer qualified for the exemption.  However, the Department of Revenue may suspend a taxpayer's direct payment number certificate if the taxpayer has not met the requirements of R.S. 47:303.1(B) or has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.

B.  Sale for resale.  Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer defined as a dealer under the provisions of R.S. 47:301(4) and who makes purchases of tangible personal property for resale as provided for in R.S. 47:301(10)(a)(i) or sales of services for resale as provided for in R.S. 47:301(10)(a)(ii) shall be renewed as provided for in this Section without his having to reapply for the exemption certificate unless the Department of Revenue determines the taxpayer is no longer qualified for the exemption.  However, the Department of Revenue may suspend a taxpayer's resale certificate if the taxpayer no longer qualifies as a dealer under R.S. 47:301(4) or has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.

C.  Purchases of manufacturing, machinery, and equipment. Notwithstanding any other law in this Title to the contrary, a sales tax exemption certificate granted to a taxpayer pursuant to R.S. 47:301(3)(i)(i), (13)(k)(i), and (28)(a) shall be renewed as provided in this Section without his having to reapply for the exemption certificate unless the Department of Revenue determines that the taxpayer is no longer qualified for the exemption.  However, the Department of Revenue may suspend a taxpayer's exemption certificate if the taxpayer no longer qualifies as a manufacturer under R.S. 47:301(3)(i)(i), (13)(k)(i), or (28)(a), or if the taxpayer has become delinquent in the taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.

D.  Renewals. Automatic renewals of the sales tax exemption certificates in Subsections A, B, and C of this Section may be for a period of up to three years.  The Department of Revenue shall notify a qualifying taxpayer of its determination as to whether the certificate will be automatically renewed pursuant to this Section or whether the taxpayer is denied renewal and must reapply.  A taxpayer who is denied renewal of a sales tax exemption certificate may reapply for the certificate to the Department of Revenue.  The Department of Revenue shall promulgate rules and regulations regarding its criteria for determining a taxpayer's ability to renew a sales tax exemption certificate without the necessity of reapplying as it relates to the exemption certificates in Subsections A, B, and C of this Section.

Acts 2013, No. 93, §1, eff. Jan. 1, 2014.