Which Businesses Need a Wholesale License in Louisiana?
The requirement to hold a valid sales tax certificate applies to the following types of businesses:
- Businesses that sell, lease, or rent tangible personal property in Louisiana
- Businesses that hold property for resale in Louisiana
- Businesses that have a business location in Louisiana
- Businesses that have a product inventory of tangible personal property in Louisiana
- Businesses that deliver goods with a company vehicle in Louisiana
- Businesses that have an agent or salesman (even if only on a part-time basis) in Louisiana
- Businesses that provide certain services in Louisiana, including:
- Hotel room rentals
- Admissions to recreational events
- Printing services
- Laundry services
- Repairs of tangible personal property
- Sales of telecommunications services
In addition, remote sellers that have a gross revenue of over $100,000 in sales OR at least 200 separate transactions in Louisiana are also considered a dealer by state law, and subject to sales tax requirements.