Louisiana Sales Tax Return Instructions

Sales Tax Return Instructions
R-1029i
R-1029i (1/25 revised 07/1/25)

Sales Tax Return - General Instructions

1. Who Should File: All persons and dealers who are
subject to the tax levied under Chapter 2 of Subtitle II
of Title 47 of the Louisiana Revised Statutes of 1950,
as amended, are required to file a tax return monthly or
quarterly. Returns are due on or before the 20th day of
each month for the preceding calendar month or quarter.
If the due date falls on a weekend or holiday, the return
is due the next business day and becomes delinquent the
next day thereafter.

3. FEIN Numbers: LDR is now requiring a federal
employer identification number for all sales tax accounts.
Please enter this information at the bottom of the return.

2. U.S. NAICS Code: Louisiana Department of Revenue
(LDR) is assigning business codes to sales tax accounts
based upon the North American Industry Classification
System (NAICS). If your Louisiana Revenue tax account
currently does not have a NAICS code assigned to it, please
include this information on your sales tax return. NAICS
codes may be found on your federal corporate income
tax return or on your Louisiana Workforce Commission
account. NAICS codes may also be found on the U.S.
Census Bureau’s webpage at www.census.gov.

5. Dollar Amounts: All amounts on the return should
be rounded to the nearest dollar and handprinted in the
appropriate boxes.

4. Amended/Final Return: If this is an amended return,
place an “X” in the box labeled “Amended Return” at the
bottom of the return. If this is a final return, place an “X”
in the box labeled “Final Return” at the bottom of the
return and enter the date the business was sold or closed
in the space provided.

6. Paid Preparer: If your return was prepared by a paid
preparer, that person must also sign in the appropriate
space, complete the information in the “Paid Preparer
Use Only” box, and enter his or her identification
number in the space provided under the box. If the
paid preparer has a PTIN, the PTIN must be provided;
otherwise, the FEIN or LDR account number must be

provided. If the paid preparer represents a firm, the firm’s
FEIN must be entered in the “Paid Preparer Use Only”
box. The failure of a paid preparer to sign or provide an
identification number will result in the assessment of
the unidentified preparer penalty on the preparer. The
penalty is $50 for each occurrence of failing to sign or
failing to provide an identification number.
7. Before Mailing: Care should be exercised to ensure
that (a) the correct period is entered or shown in the
appropriate area near the upper left-hand corner of the
return; (b) the handprinted numerals in the boxes are
clear and legible; (c) the return is signed and dated by
the appropriate company official; (d) a payment for the
exact amount of tax, penalty, and interest accompanies
the return and that this payment amount is properly
entered on Line 14 of the form; (e) if payment is made
electronically, mark the box on Line 14; and (f) the
return and payment are placed in the provided preaddressed envelope, stamped, and mailed.

Sales Tax Return - Specific Instructions for Filing Periods January 2025
Electronic Filing Requirements for Certain Dealers
Aviation Fuel – For tax periods beginning on or after
May 1, 2024, aviation fuel dealers are required to file
Form R-1029, Louisiana Sales Tax Return, electronically.
The state sales tax return for aviation fuel dealers filing
electronically will include Form R-1029AF, Schedule AF
Aviation Fuel – Sales and Use Tax, requiring the separate
reporting of sales and purchases of aviation fuel.
Hotel/Motel Room and Other Accommodations to
Transient Guests – Dealers who collect sales tax on hotel/
motel room rentals are also required to complete a special
electronic registration and file their sales tax returns
electronically using a different tax return that allows for
separate sales tax reporting.
Motor Vehicle Lease and Rentals – Dealers who collect
sales tax on motor vehicle leases and rentals are required
to complete a special electronic registration and file Form
R-1029E, Louisiana Sales Tax Return, electronically.
Telecommunication, Cable Television, and Satellite
Service – For tax periods beginning on or after January
1, 2025, dealers providing telecommunications services,
cable television services, direct-to-home satellite services,
video programming services, and satellite digital audio
radio services as described in La. R.S. 47:301.1(F)(2)
and La. R.S. 47:301.3(10)(a)(iii) (collectively referred to
herein as “ dealers”) are required to file Form R-1029E,
Louisiana Sales Tax Return, electronically.
For additional information on electronic filing requirements,
please visit https://revenue.louisiana.gov/tax-policy. To register
and file your sales tax return electronically using the
Louisiana Taxpayer Access Point (LaTAP), visit our website
at https://revenue.louisiana.gov/.
Line 1 – “Gross sales” is the total sales price for each
individual item or article of tangible personal property
with no reduction for any purpose. All taxable and
exempt sales must be entered on this line, including
sales made through a marketplace.
Line 2 – A use tax is due on the purchaser’s acquisition
price of the tangible personal property used, consumed,
distributed, stored for use or consumption in Louisiana.
The total cost or value of the property on which the tax
has not been paid to vendors must be entered on this line.
Line 3(a) – Enter the gross receipts billed for the lease
or rental of tangible personal property.

Line 3(b) – Beginning January 1, 2025, enter the gross
receipts from taxable services defined in La. R.S.
47:301(14) and provided for in La. R.S. 47:301.3. The
following services subject to state sales tax should be
reported on this line: admissions to places of amusement,
athletic, entertainment, and recreational events and
dues, fees, or other consideration for the privilege
of accessing clubs or amusement, entertainment,
athletic, or recreational facilities; storage or parking
privileges; printing and related services; laundry,
cleaning, pressing, and dyeing services of textiles
(includes storage space for clothing, furs, and rugs);
furnishing of cold storage space; repairs to tangible
personal property; providing of prewritten computer
software access services; and providing of information
services. Do not enter taxable telecommunication,
cable, and satellite services on this line. Dealers
selling telecommunication, cable, and satellite services
must file Form R-1029E, Louisiana Sales Tax Return,
electronically. Sales of prepaid phone cards must be
reported on Line 1. Additional information regarding
the taxation of these transactions can be found at
https://revenue.louisiana.gov/.
Line 3(c) – Beginning January 1, 2025, enter the gross
receipts from taxable digital products as defined in
La. R.S. 47:301(31). Digital products are products
that are transferred electronically and include digital
audiovisual works; digital audio works; digital books;
digital codes; digital applications and games; and
digital periodicals and discussion forums.
Additional information regarding the taxation of these
transactions can be found at https://revenue.louisiana.gov/.
Line 3 – Add Lines 3(a), 3(b), and 3(c).
Line 4 – Add Lines 1, 2, and 3.
Line 5 – (From Line 32-Schedule A) No deduction can
be claimed unless the transaction has been included on
either Line 1, 2, or 3.
Line 6 – Subtract Line 5 from Line 4.
Line 7– Tax due (Multiply amount on Line 6 by 5%.)
Line 8 – In cases where the total amount of Louisiana sales
or use taxes collected by use of tax-bracket tables exceeds
the amount shown on Line 7, any excess must be remitted
to LDR. Do not include local sales tax on this line.
Line 9 – Add Lines 7 and 8.

1

Line 10 – To compute vendor’s compensation,
multiply the amount shown on Line 9 by 0.84%.
La. R.S. 47:306(A)(3)(a) allows dealers to deduct and
retain 1.05% of the total amount of sales and use tax
due for the purpose of compensating the dealer for
accurate and timely reporting. La. R.S. 47:306(A)(3)
(a) imposes two restrictions on the State of Louisiana’s
vendor’s compensation. Under one restriction, the sales
tax imposed pursuant to La. R.S. 47:321.1 is not
eligible for vendor’s compensation. The 0.84% rate
is the mathematical equivalent of 4 cents out of 5
cents (4/5) of the 1.05% vendor’s compensation. The
second restriction limits the State of Louisiana’s vendor’s
compensation to $750 per Louisiana dealer per calendar
month beginning January 1, 2025. This compensation
is allowed only if the return is timely filed and paid. See
Revenue Information Bulletin No. 25-006.
Vendor’s compensation as provided by La. R.S.
47:306(A)(3)(a) is allowed only when the dealer remits
all sales tax as shown due on the return. Partial
vendor’s compensation for a partial payment of sales
tax due is not allowed.
Line 11 – Subtract Line 10 from Line 9.
Line 11(a) – Taxpayers may donate to The Louisiana
Military Family Assistance Fund by entering the
amount of the donation on Lines 33(a) and 33(b) and
entering the total of those donations on Lines 33 and
11(a). Donations can be made by 1) contributing all
or any portion of the vendor’s compensation listed on
Line 10 or 2) paying an amount in addition to the net
tax due on Line 11 of this return. The amount entered
on Line 11(a) must equal Line 33.
Line 12 – A return becomes delinquent on the day after
the due date as discussed in the General Instructions
above. If the return is filed late, a delinquent penalty
of 5 percent is assessed for each 30 days, or fraction
thereof, of delinquency, not to exceed 25 percent of the
net tax due on Line 11, and must be entered on Line 12.
NOTE – In addition to the delinquent penalties reported
above, a taxpayer may also incur a negligence penalty
under La. R.S. 47:1604.1 if circumstances indicate willful
negligence or intentional disregard of rules and regulations.
Also, an examination fee may be imposed in the event the
Department is required to issue a billing notice necessitated
by the filing or lack of filing of this return.

R-1029i (1/25 revised 07/1/25)
Line 13 – Refer to the Interest Rate Schedule (R-1111) for
daily interest rates that apply. Form R-1111 is available on
the Department’s website at https://revenue.louisiana.gov/.
Line 14 – Add Lines 11, 11(a), 12, and 13. Make
payment to the Louisiana Department of Revenue. You
can file and pay your Louisiana Sales Tax at https://
latap.revenue.louisiana.gov/. You can also pay by credit
card over the internet or by phone. Visit https://revenue.
louisiana.gov/file-pay-online/ or call (833) 458-6521.
NOTE – Do not claim credit on Line 14 for any previous
overpayment. A refund will be issued.
Schedule A Instructions for Lines 15 through 33
Enter the sales amounts for this reporting period in
the boxes provided in the total sales column. Multiply
these sales amounts by the percent factor appearing in
the middle col­umn and enter the result in the Sales
Deduction boxes appearing in the right-hand column.
The sales amount must also be included on Line 1, 2,
or 3 for allowable deductions claimed on Schedule A.
Line 15 – Beginning January 1, 2025, report the first
$150,000 of the sales price of farm equipment as provided
for in Act 11 of the 2024 Third Extraordinary Session of
the Louisiana Legislature. Farm equipment includes rubber
tired farm tractors, cane harvesters, cane loaders, cotton
pickers, combines, haybaylers, attachments, sprayers,
clippers, cultivators, discs, plows, spreaders, irrigation
wells, drives, motors, and polyroll tubing. You must qualify
as a commercial farmer under La. R.S. 47:301(28)(a), and
you must have the approved Form R-1091, Commercial
Farmer Certification. Forms R-1091, Commercial Farmer
Certification and R-1060, Farm Equipment, must be
supplied to the vendor. Farmers must apply for Form
R-1091 by completing Form R-1085, Application for
Certification as a Commercial Farmer.
Line 16 – Beginning January 1, 2025, report the
sales of materials and services involved in lump sum,
unit price, fixed fee, or guaranteed maximum price
construction contracts entered into prior to and within
90 days of the fifty-five hundredths of one percent
(.55%) additional state sales tax levied under La. R.S.
47.321.1. Form R-1074, Contracts Prior To and Within
90 Days of Tax Levy, must be supplied to the vendor.
Contractors must apply for an exemption certificate by
completing Form R-1075, Application to Utilize Revised
Statute 47:305.11 for Contracts Prior To and Within 90
Days of Tax Levy.
Line 17 – Beginning January 1, 2025, sales of insulin
without a prescription are subject to 2% state sales tax.

An exemption certificate is not required to claim this
exemption. (Prescription drugs are exempt per Article VII,
Section 2.2 of the Louisiana Constitution. Report sales of
insulin with a prescription on Line 23.)

fuels to residential customers. Do not include sales to
business, commercial, or governmental customers. See
Revenue Information Bulletins 02-020A and 04-015
for additional information.

Line 18 – Sales of electricity and natural gas or energy
for nonresidential use are subject to 2% state sales tax
beginning 7/1/2018.

Line 26 – Enter sales of tangible personal property
delivered or shipped to customers outside the territorial
boundaries of Louisiana by common carrier or seller
owned or leased vehicles.

Line 19 – Steam and bulk or utility water used for
other than residential use are subject to 2% state sales
tax beginning 7/1/2018.
Line 20 – Sales of boiler fuel when used for nonresidential (business) purposes are subject to 2% state
sales tax beginning 7/1/2018. This includes coal, lignite,
nuclear fuel, and natural gas used to generate electricity.
Line 21 – Enter sales of agricultural fencing materials
to commercial farmers as provided in La. R.S.
47:305.3(B)(3)(b). You must qualify as a commercial
farmer under La. R.S. 47:301(28)(a), and you must
have the approved Form R-1091, Commercial Farmer
Certification. Form R-1091 and R-1007, Farm-Related
Products, must be supplied to the vendor. Farmers must
apply for Form R-1091 by completing Form R-1085,
Application for Certification as a Commercial Farmer.
Line 22 – Enter sales to agencies, branches, or
instrumentalities of the U.S. government, State of
Louisiana, or any political subdivision of Louisiana. U.S.
governmental agencies located in Louisiana must supply
documentation of its exempt status to the vendor.
In order for transactions with the State of Louisiana
and its political subdivision to be exempted, Form
R-1056, Certificate of Sales/Use Tax Exemption/Exclusion
of Purchases by a Political Subdivision of the State of
Louisiana, or Form R-1356L, Sales Tax Exemption for
Purchases by the Federal Government, must be supplied
to the vendor.
Line 23 – Enter sales of prescription drugs. All drugs
must be prescribed by a physician and used exclusively
for the treatment of diseases.
Line 24 – Enter sales of food items for further
preparation and consumption in the home. Qualifying
items include, but are not limited to, meats, pastries,
cookies, candy, flour, spices, coffee, rice, and pasta. Gift
packages of food items that include non-food items
of tangible personal property are not eligible for the
deduction. These items include re-usable baskets and
similar containers, serving trays, cups, and souvenirs.
Line 25 – Enter sales of electricity, natural gas, bulk
water, butane, propane, and other residential heating

Line 27 – The gross sales of tangible personal property
for resale are exempt from the payment of sales tax
provided the purchaser furnishes a valid Form R-1064,
Louisiana Resale Certificate, indicating that the purchaser
is entitled to purchase tax-free for resale purposes.
Vendors may verify Louisiana resale certificates on the
LDR website at https://revenue.louisiana.gov/businesses/
general-resources/resale-certificate/.
Line 28 – Enter the sale, importation, lease, or rental
of manufacturing machinery and equipment by a
qualifying manufacturer, as defined by La. R.S.
47:305.5(A) and (B). The first $150,000 of qualifying
farm equipment and other farm implements should be
reported on Line 15.
Line 29 – Enter sales of tangible personal property sold
to lease/rental dealers for lease or rental in arm’s length
transactions. Lease/rental dealers must claim an exemption
using Form R-1344, Purchases of Tangible Personal Property
for Rent or Lease, Other than Motor Vehicles Sales Tax
Exemption Certificate, and must be registered to collect
and remit sales taxes on all rental receipts. Sales to dealers
who furnish an operator with the leased/rented property
are not eligible for this exemption.
Line 30 – Enter sales of gasoline, diesel, and motor
fuels that road use (motor fuel) tax has been paid. Sales
of these items for resale must be reported on Line 27.
Line 31 – Enter the amount from Schedule A-1, Line 21.
Line 32 – Add Lines 15 through 31 (Sales Deduction
Column). Enter the sum here and on Line 5. No item
can be included as a deduction unless the item has
been included on Line 1, 2, or 3.
Line 33(a) – Enter the amount of vendor’s compensation
that is to be donated to The Louisiana Military Family
Assistance Fund. Line 33(a) cannot exceed Line 10.
Line 33(b) – Enter any additional payment that is to be
donated to The Louisiana Military Family Assistance Fund.
Line 33 Total – The total of Lines 33(a) and 33(b) must
be entered on Line 11(a) on the front of the return.

Instructions for Schedule A-1
NOTE: Sales codes are the same for the exemption in prior periods, BUT the rate may have changed.

1.	 Enter your LDR Account number.
2.	 Enter the sales, purchases for use, leases, rentals, or sales of services description, identifying code, and the total dollar amount of transactions for the period in the appropriate spaces.
Schedule Number

Schedule Name

State Sales Tax Rate

Schedule A-1

Transactions subject to 0% tax

0%

3.	 Use one line for each different code or type of transaction for the reporting period.
4.	 In order to be exempted, the transaction must be included on Line 1, 2, or 3 of the Louisiana General Sales Tax return.
5.	 Enter the total of the schedule on the TOTAL line of the schedule and on line on Schedule A (Line 31) of the Louisiana General Sales Tax Return.

Visit our web site at https://revenue.
louisiana.gov/ for tax, registration,
and filing information. For additional
assistance, call, visit or write:

Louisiana Department of Revenue
P.O. Box 3138
Baton Rouge, LA 70821-3138
(855) 307-3893

You can also pay your Louisiana Sales Tax by credit card over the internet or by
phone. Visit https://revenue.louisiana.gov/file-pay-online/ or call (833) 458-6521.
File online at
https://revenue.louisiana.gov/file-pay-online/.

2

R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1

(Exempt Transactions)
Louisiana
Revised Statute

Description

Exemption
Certificate
Required

Exemption
Code

Agricultural, Forestry, and Fishing
47:305.3(B)(2)(c)

Pharmaceuticals administered to livestock used for agricultural purchases; farmers must have
an approved Form R-1091, Commercial Farmer Certification. Farmers must apply for Form
R-1091 by completing Form R-1085, Application for Certification as a Commercial Farmer.

R-1007

1087

47:305.3(B)(5)(a)

The gross proceeds derived from the sale of livestock, poultry, and other farm products
direct from the farm provided that such sales are made directly by the producers

No certificate
required

5000

47:305.3(B)(5)(b)

Gross proceeds derived from the sale of livestock at public sales sponsored by breeders’ or
registry associations or livestock auction markets; racehorses entered in races and claimed
at any racing meet held in Louisiana

No certificate
required

5001

47:305.3(B)(2)(a)

Sales of raw agricultural commodities to be utilized in producing crops or animals for
market; includes the sales of feed and feed additives sold for agricultural or commercial
purposes; commercial purposes include purchasing, producing, or maintaining of animals
including breeding stock for resale; the sale of feed for animals held for personal use is not
exempt and is subject to state sales tax. See Code 5004 for sales of feed and feed additives
for business use. Farmers must have an approved Form R-1091, Commercial Farmer
Certification. Farmers must apply for Form R-1091 by completing Form R-1085, Application
for Certification as a Commercial Farmer.

R-1007

5003

47:305.3(B)(5)(c)

Sales of feed and feed additives for animals used for business purposes

R-1097

5004

47:305.3(B)(5)(d)

Sales of materials, supplies, equipment, fuel, and related items other than vessels used in
the production and harvesting of crawfish

R-1319

5005

47:305.3(B)(5)(d)

Sales of bait and feed used in the production and harvesting of crawfish

R-1319

5006

47: 305.3(B)(5)(e)

Sales of materials, supplies, equipment, fuel, bait, and related items other than vessels used
in the production and harvesting of catfish

R-1387

5007

47:305.3(B)(5)(f)

Farm products produced by farmers and used by the farmers and their families

No certificate
required

5008

47:305.3(B)(2)(a)
47:305.3(B)(5)(j)

Sales of other agricultural tangible personal property (including containers) to farmers;
farmers must have an approved Form R-1091, Commercial Farmer Certification. Farmers
must apply for Form R-1091 by completing Form R-1085, Application for Certification as a
Commercial Farmer.

R-1007

5016

47:305.20(A)

Purchases of fishing boats, supplies, fuel, lubricants, and repairs for the boats by licensed
commercial fishermen; commercial fishermen must apply for an exemption certificate using
Form R-1334, Application for Sales Tax Exemption for Commercial Fisherman.

R-1335

5057

47:305.3(B)(2)(f)

Sales of diesel fuel, butane, propane, or other liquefied petroleum gases to farmers; farmers
must have an approved Form R-1091, Commercial Farmer Certification. Farmers must apply for
Form R-1091 by completing Form R-1085, Application for Certification as a Commercial Farmer.

R-1007

5067

47:305.3(B)(5)(i)

Purchases of feed, seed, and fertilizer by student farmers as provided in La. R.S. 47:305.3(B)
(5)(i)

R-1098

5107

47:305.3(B)(5)(g)

Sales of separately metered utilities to commercial farmers for on-farm storage; farmers must
have an approved Form R-1091, Commercial Farmer Certification. Farmers must apply for Form
R-1091 by completing Form R-1085, Application for Certification as a Commercial Farmer.

R-80001

5110

47:301(3)(a)
47:301(13)(a)

Separately stated installation charges and separately stated labor charges for installation of
tangible personal property or digital products

No certificate
required

1002

47:305(E)(1)

Room rentals at certain homeless shelters; room rental charge must be less than $20/day.

R-1389

1013

47:305.6(1)

Sales, leases, and rentals of educational materials and equipment used for classroom
instruction to approved parochial and private and elementary and secondary schools

R-1372

1018

47:305.6(6)

Sales made to members of the Louisiana Assoc. of Independent Colleges and Universities
or the Edward Via College of Osteopathic Medicine

R-1395

1024

47:305.16

Purchases or sales by approved nonprofit entities or charitable institutions that sell donated
goods and spend 75% or more of revenue providing job training, job placement, employment,
or other support programs for people with workplace disabilities or disadvantages

R-1315

1028

47:305.4(A)

Sales of materials for further processing into articles of tangible personal property for sale
at retail

R-1064

1032

General

3

R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1...Continued
(Exempt Transactions)

Louisiana
Revised Statute

Exemption
Certificate
Required

Description

Exemption
Code

General (continued)
47:305(A)

Isolated or occasional sales of tangible personal property

No certificate
required

1035

47:305(D)(1)(d)

Sales of food products by youth-service organizations chartered by the United States Congress

No certificate
required

1039

47:305(D)(1)(c)

Tangible personal property and donation of food items to food banks, as defined in La. R.S.
9:2799(B); includes donations of food by retail dealers

LDR letter

1041

47:305.7(B)(5)

Purchases of fire-fighting equipment by volunteer fire departments or public fire departments

R-1359

1046

47:305.6(2)

Sales by approved parochial and private elementary and secondary schools

R-1372

1048

47:305.8

Funeral directing services; nontaxable service

No certificate
required

1050

47:305.70

Purchase of toys to donate to children by nonprofit organizations exempt from federal
taxation under IRC 501(c)(3)

R-1313

1055

47:305.7(B)(1)

Sales of tangible personal property by the Military Department which occur on military
installations; includes sales by thrift shops located on military installations

No certificate
required

1060

47:305.33

Sales of tangible personal property, admission charges, outside gate admissions, or parking
fees by sponsors of the New Orleans JazzFest

No certificate
required

1062

47:301(13)(a)

Market value of a like item traded in on a sale of tangible personal property or digital products

No certificate
required

1063

47:301(3)(a)
47:301(13)(a)

Separately stated finance charges and service charges

No certificate
required

1064

47:301(14)(b)(i)(aa)

Admission charges to athletic events of colleges and universities, if qualifying under La. R.S.
39:467 or 39:468

No certificate
required

1073

47:305(E)(4)(a)

Repairs performed in Louisiana when the repaired property is delivered out of state

No certificate
required

1077

47:301(16)(b)(i)

Stocks, bonds, notes, or other obligations and securities; nontaxable intangible property

No certificate
required

1082

47:301(16)(b)(ii)

Qualifying sales of gold, silver, or numismatic coins, or platinum, gold, or silver bullion

No certificate
required

1083

47:301(16)(d)

Certain work products created by professionals licensed under Title 37 in the normal course
of their professional business; work products that are duplicated without modification for
sale to multiple purchasers and sales of software are not included; nontaxable service

No certificate
required

1086

47:305(J)

Used factory built homes and 54% of price of new factory built homes

No certificate
required

1088

47:301(16)(e)

Other constructions permanently attached to the ground

No certificate
required

1093

47:305.6(4)

Sale or donation to a Louisiana school that meets the definition in La. R.S. 17:236 or to
a public or recognized independent institution of higher education of property originally
purchased for resale

R-1372

1099

47:303(B)

Sales of motor vehicles subject to title and registration at OMV

No certificate
required

1115

47:301(14)

Fees and licenses not subject to Louisiana General Sales Tax

No certificate
required

1116

47:301(14)
47:301.3

Services not subject to Louisiana General Sales Tax (includes lottery sales, postage sales,
consulting fees, etc.)

No certificate
required

1117

47:305.6(5)

Admission charges to athletic events and entertainment events of public, parochial, and
private elementary and secondary schools

No certificate
required

1119

47:305(E)(2)

Membership fees or dues of nonprofit or civic associations

No certificate
required

1120

47:305(E)(3)

Surface preparation, coating, and painting of certain military or transport aircraft with an
out-of-state FAA registration address

No certificate
required

1121

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R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1...Continued
(Exempt Transactions)

Louisiana
Revised Statute

Exemption
Certificate
Required

Description

Exemption
Code

General (continued)
47:340.1

Sales made through a marketplace and the sales tax was collected and remitted by a
marketplace facilitator; gross sales made through marketplaces must be included on Line 1
of the sales tax return.

No certificate
required

1122

47:301(7)(c)(i)

Lease or rental of tangible personal property for the purpose of re-lease or re-rental to shortterm equipment rental dealers with a NAICS of 532412 or 532310

R-85005

1123

47:305.75

Sales of feminine hygiene products, diapers, or both for personal use

No certificate
required

1124

47:301(13)(a)

Cash discounts, sales returns, and allowances

No certificate
required

1125

47:301(10)(b)

Digital product consumed where the digital product becomes ingredient or component of
new product or taxable service

No certificate
required

1126

47:301.3(10)(b)(i)

Information purchased or gathered for direct use in newspapers or radio or television
broadcasts by FCC licensed radio or television stations

No certificate
required

1127

47:301.3(10)(b)(ii)

Specific information supplied by a financial institution

No certificate
required

1128

47:301.3(10)(b)(iii)

Internet access service or information incidental to Internet access service

No certificate
required

1129

47:301.3(10)(b)(iv)

Data processing, including, but not limited to, check or payment processing services

No certificate
required

1130

47:305.7(A)(1)(b)(i)

Purchases made by general contractors/subcontractors for worked performed under construction
contracts with state and local governments, agencies, boards, commissions, or instrumentality of
the state or its political subdivisions; the contractor or subcontractor must apply for an exemption
certificate using Form R-85012, Public Projects Contractor/Subcontractor Sales Tax Application;
*Effective July 1, 2025

R-85012
R-85014

1131

Acts 2025, No. 384

Sales of boats by dealers where the state and local sales and use tax exceeds $20,000 or the
amount provided in Acts 2025, No. 384; state and local sales and use tax must be paid directly
by the purchaser to LDR on Form R-1331, Boat Registration Tax Payment Certification, and to
the appropriate local sales tax collector. *Effective July 1, 2025

No certificate
required

1331

47:305(D)(1)(e)(i)

Aircraft removed from stock or kept in inventory for use as demonstrators

No certificate
required

5021

47:305.2(A)(4)

Adaptive driving equipment and motor vehicle modifications prescribed by a physician,
licensed chiropractor, or driver rehabilitation specialist licensed by the state

Prescription
required

5029

47:305(D)(2)

Sales of meals by certain educational institutions, medical facilities, mental institutions, and
occasional meals furnished by educational, religious, or medical organizations

No certificate
required

5030

47:305.9

Rentals of motion picture films to commercial theaters

No certificate
required

5041

47:305.10(B)(4)

Sales of motor boats purchased for exclusive use outside the state

No certificate
required

5043

47:305.14(A)(1)(a)

Admissions, parking fees, and sales of tangible personal property at certain fund-raising
events sponsored by qualifying organizations

R-1048

5046

47:305.15

Sales and purchases by certain organizations that provide training for blind persons and
sales or purchases made by blind vendors; the organization must apply for an exemption
certificate using Form R-1303, Application for Exemption for Nonprofit Organizations that
Provide Funding and Training To Blind Persons.

R-1355

5052

47:305.17

Receipts from coin-operated washing and drying machines in commercial laundromats

No certificate
required

5054

47:305.36(A)

Gross proceeds from leases of motor vehicles by qualified lessors for release or re-rental;
dealers must apply for an exemption certificate using Form R-1370, Purchase of Lease or
Rental Vehicles.

R-1310

5066

47:305.38

Sales or purchases by sheltered workshops or supported employment provider as defined
in La. R.S. 39:1604.4 for persons with intellectual disabilities licensed by the Department of
Children and Family Services

R-1327

5068

5

R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1...Continued
(Exempt Transactions)

Louisiana
Revised Statute

Exemption
Certificate
Required

Description

Exemption
Code

General (continued)
47:305.39

Purchase of butane, propane, and liquefied petroleum gases for private residential
consumption; see RIB 16-021 for additional information.

No certificate
required

5069

47:305.7(C)(1)
47:305.7(C)(2)

Purchases made with U.S. Dept. of Agriculture food stamp coupons and purchases made
under the Women, Infants, and Children’s Program

No certificate
required

5076

47:305.62

Annual Louisiana Second Amendment Weekend Holiday sales; occurs annually on the first
consecutive Friday through Sunday of September

No certificate
required

5088

Acts 2025,
No. 384

Purchases of construction materials by Habitat for Humanity affiliates when the materials
are for use in constructing new residences in Louisiana

R-1324

5092

47:305.66

Sales to parish councils on aging

R-1056

5098

47:305.67

Sales of breast-feeding items, including breast pumps and accessories, replacement parts,
storage bags and accessories, and nursing bras

No certificate
required

5099

47:305.73

Sales and use tax on data center facility equipment purchased by approved data center
facilities

R-85010

5111

47:305.12

Purchase of certain software, information services, and digital products for a commercial
production, banking, or healthcare use

R-85011

5112

Acts 2025,
No. 494

Purchases by Louisiana Alliance of Children’s Advocacy Centers and other nonprofit entities
operating as child advocacy centers as provided for in Children’s Code Article 521; the
advocacy center must apply for an exemption certificate using Form R-85013, Child Advocacy
Organizations Sales Tax Application/Exemption Certificate. *Effective July 1, 2025

R-85013

5117

4:168

Pari-mutual race tracks

No certificate
required

7001

4:227

Off-track betting facilities

No certificate
required

7002

47:305.7(A)(2)

Sales to private companies for the construction and operation of sewerage or wastewater
treatment facilities that are under contract with municipal corporations, parishes, or
sewerage or water districts; facilities may request an exemption certificate by email and
executed contract to [email protected].

R-1088

7005

38:2212.4

Sales of materials, supplies, vehicles, and equipment to a public trust that is charged with
giving public entities cost effective buying power

No certificate
required

7006

47:302(H)

Advertising services rendered by advertising businesses including, but not limited to,
advertising agencies, design firms, and print and broadcast media; does not include
advertising items that are mass-produced

No certificate
required

7009

47:303.1

Sales to direct pay permit holders (DP numbers) or for hire carriers (FH numbers); dealers
(other than data centers) must apply for an exemption certificate using Form R-1377, Direct
Payment Sales Tax Application. Data centers must apply for an exemption certificate using
Form R-85005, Direct Payment Sales Tax Application For Use by Approved Data Centers.

R-1322

7011

39:467

Sales in and admissions to the Caesars Superdome, Smoothie King Center, and the
Cajundome; does not include sales of tangible personal property at trade shows or similar
events held in these arenas

No certificate
required

7016

39:468

Sales in and admissions to Rapides Parish Coliseum, SugArena, Lamar Dixon Center, and
certain other public facilities not included in La. R.S. 39:467; parish tax authorities must
exempt event also for the exemption to apply; does not include sales of tangible personal
property at trade shows or similar events held in these arenas

No certificate
required

7017

39:467

Fifty percent of the cost price of admission tickets to events other than athletic contests or
large scale bid-upon events which were not under contract on or before 9/1/2016, held in the
Caesars Superdome, Smoothie King Center, and the Cajundome

No certificate
required

7018

39:468

Fifty percent of the cost price of admission tickets to events, other than athletic contests or
large scale bid-upon events which were not under contract on or before 9/1/2016, held in
certain other public facilities not included in La. R.S. 39:467

No certificate
required

7019

Supremacy
clause of the U.S.
Constitution

Purchases of mobile homes to be delivered and immobilized for permanent use on federally
recognized Indian reservation lands or purchases and rentals of tangible personal property
or services by federally recognized Indian Tribes and enrolled tribal members

R-1045
R-1046

7020

6

R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1...Continued
(Exempt Transactions)

Louisiana
Revised Statute

Exemption
Certificate
Required

Description

Exemption
Code

Industry and Manufacturing
47:301(3)(a)
47:301(13)(a)

Separately stated charges to install board roads for oilfield operators

No certificate
required

1004

47:305.5(C)

Sales and purchases of tangible personal property consumed in the manufacturing process
(fuses, belts, felts, wires, conveyor belts, lubricants, and motor oils) by logging, wood product
and paper manufacturers; includes sales and purchases of repairs and maintenance of
manufacturing machinery and equipment

R-1391

1011

47:301(7)(b)

Gross proceeds from rentals or leases of certain oilfield property for re-lease or re-rental

R-1353

1014

47:305.7(B)(2)
47:305.7(B)(3)

Rentals or leases of property to be used in the performance of a contract with the U.S.
Department of the Navy for the overhaul of a U.S. Navy vessel

R-1304

1015

47:301(3)(a)
47:301(13)(a)

Lease or rental with an operator

No certificate
required

1022

47:305.4(B)

Natural gas when used in the production of iron in the process known as the "direct reduced
iron process"

No certificate
required

1033

47:305.5(B)(3)

Sales of electricity for chlor-alkali manufacturing processes

R-1115

1034

47:305(H)

Sales of labor, materials, services, and supplies used for the repair, renovation, or conversion
of any drilling rig or machinery and equipment which become component parts of any drilling
rig used exclusively for the exploration or development of minerals in federal offshore area

R-1096

1078

47:305.1(A)
47:305.1(B)

Sales of certain materials and services to vessels operating in foreign and interstate
coastwise commerce

R-1009
R-1010

5035

47:305.10

Property purchased or leased for exclusive use outside the state (offshore); dealers storing
purchases of tangible personal property for first use in the offshore area on a regular basis
and have a definite need for the privilege of purchasing tax free for offshore use must apply
for an exemption certificate using form R-1022, Application for Offshore Registration Number.

R-1023
R-1096

5042

47:305.19

Gross proceeds/receipts from the lease or rental of vessels for use in the federal offshore
area in mineral production or for providing services to those engaged in mineral production

No certificate
required

5056

47:305.51

Purchases of utilities by approved steelworks, blast furnaces, coke ovens, or rolling mills
under certain specified conditions

No certificate
required

5086

12:425

Sales to nonprofit electrical co-ops

R-1054

7003

47:305.2(B)(10)

Purchases and leases of tangible personal property and sales of services to hospitals that
provide free care to all patients; includes supplies and equipment which are reasonably
necessary for the operation of a free hospital

R-1056

1017

47:305.2(B)(9)

Sales of any human tissue transplants, including human organs, bone, skin, cornea, blood,
or blood products

No certificate
required

1036

47:305.2(B)(12)

Materials used directly in the collection of blood

No certificate
required

1091

47:305.2(B)(12)

Apheresis kits and leuko reduction filters

No certificate
required

1092

47:305.2(B)(2)

Sales of orthotic devices, prosthetic devices, hearing aids, prescription eyeglasses, contact
lenses, and wheelchairs prescribed by physicians, optometrists, or licensed chiropractors
used exclusively by patient for personal use; institutional or retail dealers may purchase taxfree using Form R-1041, Institutional or Retail Dealer Purchases of Medical-Related Property.

Prescription
required

5023

47:305.2(A)(2)

Sales of ostomy, colostomy, ileostomy devices and equipment; institutional or retail dealers
may purchase tax-free using Form R-1041, Institutional or Retail Dealer Purchases of
Medical-Related Property.

Prescription
required

5024

47:305.2(A)(3)

Sales of medical devices that are used by a patient in the treatment of any disease under
the supervision of a physician or administered by a physician, nurse, or other health care
professional; institutional or retail dealers may purchase tax-free using Form R-1041,
Institutional or Retail Dealer Purchases of Medical-Related Property.

Prescription
required

5027

47:305.2(A)(3)

Purchase of restorative materials used by dentists; institutional or retail dealers may
purchase tax-free using Form R-1041, Institutional or Retail Dealer Purchases of MedicalRelated Property.

No certificate
required

5028

Medical

7

R-1029i (1/25 revised 07/1/25)

SCHEDULE A-1...Continued
(Exempt Transactions)

Louisiana
Revised Statute

Exemption
Certificate
Required

Description

Exemption
Code

Medical (continued)
47:305.2(B)(6)

Purchases of kidney dialysis machines, parts, materials, and supplies for home use under
a physician’s prescription

Prescription
required

5033

47: 305.2(B)(7)

Pharmaceutical samples manufactured or imported into the state free of charge

No certificate
required

5077

Acts 2025,
No. 384

Sales, rentals or leases, taxable services and purchases by nonprofit organizations
established before 1975 that conduct a comprehensive program on sickle cell disease

R-1314

5087

47:305.64

Purchase, lease, or repair of certain capital equipment and computer software for qualifying
radiation therapy treatment centers including the Biomedical Research Foundation, Mary
Byrd Perkins Cancer Center, and Oncologics, Inc.

R-1068

5096

47:305.2(B)(11)

Sales of marijuana recommended for therapeutic use as defined in La. R.S. 40:1046

No certificate
required

5108

47:305.2(B)(8)

Sales and rentals paid by Medicare

R-1041

7015

47:305(L)

Leases or rentals of motor vehicles by a licensed motor vehicle dealer or manufacturer that
are furnished at no charge to a customer under the terms of a warranty agreement or when
the applicable warranty has lapsed and the leased or rented motor vehicle is provided at no
charge to the customer

No certificate
required

1020

47:305.45
47:305.50(C)(1)

Cars, piggy back trailers, and rolling stock owned, operated, or leased by a railroad; sales
or leases of rail rolling stock

R-1388

5083

47:305.50(C)(2)

Sales of movable property used in the fabrication, modification, or repair of rail rolling stock

R-1388

5084

47:305.50(D)

Sales of “green” railroad ties to railroads for use in other states

R-1388

5085

Transportation

8