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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Regular Session, 2013 ENROLLED
SENATE BILL NO. 144
BY SENATOR MORRELL
AN ACT1
To enact R.S. 47:13, relative to tax exemptions; to provide for renewal of certain tax2
exemption certificates once granted; to require the Department of Revenue to3
promulgate necessary rules and regulations; to provide for an effective date; and to4
provide for related matters.5
Be it enacted by the Legislature of Louisiana:6
Section 1. R.S. 47:13 is hereby enacted to read as follows:7
ยง13. Renewal of tax exemption certificates8
A. Direct Payment Numbers. Notwithstanding any other law in this9
Title to the contrary, a sales tax exemption certificate granted to a taxpayer10
under the provisions of R.S. 47:303.1 shall be renewed as provided in this11
Section without his having to reapply for the certificate unless the Department12
of Revenue determines that the taxpayer is no longer qualified for the13
exemption. However, the Department of Revenue may suspend a taxpayer's14
direct payment number certificate if the taxpayer has not met the requirements15
of R.S. 47:303.1(B) or has become delinquent in the taxpayer's sales tax16
payment or filing responsibilities pursuant to R.S. 47:306.17
B. Sale for Resale. Notwithstanding any other law in this Title to the18
contrary, a sales tax exemption certificate granted to a taxpayer defined as a19
dealer under the provisions of R.S. 47:301(4) and who makes purchases of20
ACT No. 93 SB NO. 144 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
tangible personal property for resale as provided for in R.S. 47:301(10)(a)(i) or1
sales of services for resale as provided for in R.S. 47:301(10)(a)(ii) shall be2
renewed as provided for in this Section without his having to reapply for the3
exemption certificate unless the Department of Revenue determines the4
taxpayer is no longer qualified for the exemption. However, the Department of5
Revenue may suspend a taxpayer's resale certificate if the taxpayer no longer6
qualifies as a dealer under R.S. 47:301(4) or has become delinquent in the7
taxpayer's sales tax payment or filing responsibilities pursuant to R.S. 47:306.8
C. Purchases of Manufacturing, Machinery, and Equipment.9
Notwithstanding any other law in this Title to the contrary, a sales tax10
exemption certificate granted to a taxpayer pursuant to R.S. 47:301(3)(i)(i),11
47:301(13)(k)(i) and 47:301(28)(a) shall be renewed as provided in this Section12
without his having to reapply for the exemption certificate unless the13
Department of Revenue determines that the taxpayer is no longer qualified for14
the exemption. However, the Department of Revenue may suspend a taxpayer's15
exemption certificate if the taxpayer no longer qualifies as a manufacturer16
under R.S. 47:301(3)(i)(i), 47:301(13)(k)(i), or 47:301(28)(a), or if the taxpayer17
has become delinquent in the taxpayer's sales tax payment or filing18
responsibilities pursuant to R.S. 47:306.19
D. Automatic renewals of the sales tax exemption certificates in20
Subsections A, B, and C of this Section may be for a period of up to three years.21
The Department of Revenue shall notify a qualifying taxpayer of its22
determination as to whether the certificate will be automatically renewed23
pursuant to this Section or whether the taxpayer is denied renewal and must24
reapply. A taxpayer who is denied renewal of a sales tax exemption certificate25
may reapply for the certificate to the Department of Revenue. The Department26
of Revenue shall promulgate rules and regulations regarding its criteria for27
determining a taxpayer's ability to renew a sales tax exemption certificate28
without the necessity of reapplying as it relates to the exemption certificates in29
Subsections A, B, and C of this Section.30 SB NO. 144 ENROLLED
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.
Section 2. This Act shall become effective on January 1, 2014; if vetoed by the1
governor and subsequently approved by the legislature, this Act shall become effective on2
January 1, 2014, or on the day following such approval by the legislature, whichever is later.3
PRESIDENT OF THE SENATE
SPEAKER OF THE HOUSE OF REPRESENTATIVES
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: