Morrell (SB 144) Act No. 93
New law provides for automatic renewals of sales tax exemption certificates for Direct Pay
Numbers (R.S. 47:303.1), Sales for Resale by "dealers" (of tangible personal property for
resale, R.S. 47:301(10)(a)(i), or sales of services for resale, R.S. 47:301(10)(a)(ii)), and
Purchases of Manufacturing Machinery and Equipment (R.S. 47:301(3)(i)(i),
47:301(13)(k)(i), and 47:301(28)(a)) for a period of up to three years. Requires that the
Department of Revenue [DOR] notify a qualifyi ng taxpayer of its determination as to
whether the certificates will be automatically renewed or whether the taxpayer is denied
renewal and must reapply.
Provides that the exemption certificate and the resale certificate must be renewed without
having to reapply unless the department determines that the taxpayer is no longer qualified
for the exemption and DOR may suspend a taxpayer's exemption certificate or resale
certificate if the taxpayer is no longer qualified as a manufacturer or as a dealer, respectively,
or has become delinquent in its sales tax payment or filing responsibilities.
New law requires DOR to promulgate rules and regulations regarding its criteria for
determining a taxpayer's ability to renew a sales tax exemption certificate without reapplying.
Effective January 1, 2014.
(Adds R.S. 47:13)