NOTICE: The State of Louisiana, Department of Revenue and Taxation has advised that all contractors must obtain one of the following certifications from the State of Louisiana Department of Revenue and Taxation.

1. Certificate of Resident-If you are a Resident Contractor, you must obtain a Certificate of Resident status from the State of Louisiana Department of Revenue and Taxation.

2. Certificate of Compliance-If you are a Nonresident Contractor, you must obtain a Certificate of Compliance from the State of Louisiana Department of Revenue and Taxation.

3. Affidavit of Residence-If you are an individual seeking a permit for work to be performed on your personal residence, you may submit an affidavit as documentation of residency to the State of Louisiana Department of Revenue and Taxation.

Resident Contractor: The following shall be considered residents and will not be subject to the contract registration and bond requirements of R.S. 47:9 or R.S. 47:306(D).

1. Individuals who have maintained their permanent domiciles in Louisiana for at least one year prior to bidding on work;

2. Corporations who have operated permanent business facilities in Louisiana for at least one year prior to bidding on work;

3. Corporations, at least 50 percent of whose outstanding and issued common shares are owned by individuals who have maintained their domiciles in Louisiana for at least one year prior to bidding on work;

4. Partnerships, associations, and other legal entities in which resident corporations or individuals have at least a 50 percent ownership interest.

Nonresident Contractor:  Other persons not mentioned above, including individuals, partnerships, corporations, associations, and other legal entities shall be considered nonresidents and shall be subject to the contract registration and bond requirements of R.S. 47:9 and 47:306(0).

State of Louisiana Department of Revenue and Taxation

Sales Tax Division
Taxpayer Assistance
P.O. Box 3863
Baton Rouge, LA   70821-3863
Phone: (225) 925-7356 for additional information