--- title: "Do I need a seller's permit to sell on eBay in Louisiana?" description: "Louisiana makes marketplaces the dealer for their sales but doesn't say if marketplace-only sellers register. Direct sellers need a sales tax certificate." canonical: https://resellerindex.com/tax/sellers-permit/louisiana/ last_updated: 2026-10-23 publisher: "The Reseller Index" --- [Taxes](https://resellerindex.com/tax/) / [Seller's permits by state](https://resellerindex.com/tax/sellers-permit/) / Louisiana # Do I need a seller's permit to sell on eBay or Poshmark in Louisiana? Louisiana law makes a marketplace facilitator the dealer for each sale it facilitates for delivery into Louisiana, and says marketplace sellers aren't audited for those sales, but neither the statute nor the Department of Revenue's pages we checked say whether a Louisiana-based seller whose only sales are on marketplaces must still register. A seller who qualifies as a dealer, for example by selling goods in Louisiana from a business location, a booth or a home base, must apply for a sales tax certificate through LaTAP and collect state and local tax; the pages we checked don't state a fee. Louisiana calls it a sales tax certificate, issued by the Louisiana Department of Revenue (LDR). General information, not tax or legal advice. Check with a tax professional about your own situation. Checked against the official pages listed below on Oct 23, 2026. ## Louisiana in short - **Sell only on marketplaces that collect the tax:** Not stated on the state's pages we checked - **Also sell direct (own site, Facebook, flea market):** Yes: the state says to register; fee not stated as one figure (see below) - **Resale certificate:** Louisiana Resale Certificate - **Garage and occasional sales:** Exempt - **Where to register:** [LaTAP (Louisiana Taxpayer Access Point): Register My Business](https://revenue.louisiana.gov/businesses/general-resources/business-registration/) ## If you sell only on eBay, Poshmark and other marketplaces La. R.S. 47:340.1 makes a marketplace facilitator the dealer for each remote sale it facilitates for delivery into Louisiana, responsible for every obligation a dealer has, and makes the facilitator the only one audited for those sales unless it seeks relief because the seller gave it bad information. The pages checked don't say whether a seller with a physical presence in Louisiana and only marketplace sales must register. The rule: La. R.S. 47:340.1(B), (C) and (E)(5). > "A marketplace facilitator shall be considered the dealer for each remote sale for delivery into Louisiana and transacted on a marketplace on behalf of a marketplace seller." Louisiana State Legislature, [La. R.S. 47:340.1, Marketplace facilitators; collection and remittance of state and local sales and use tax](https://www.legis.la.gov/legis/Law.aspx?d=1186690), R.S. 47:340.1(B) > "Marketplace sellers shall not be subject to audit for remote sales facilitated by the marketplace facilitator except to the extent the marketplace facilitator seeks relief" Louisiana State Legislature, [La. R.S. 47:340.1, Marketplace facilitators; collection and remittance of state and local sales and use tax](https://www.legis.la.gov/legis/Law.aspx?d=1186690), R.S. 47:340.1(E)(5) Louisiana's state sales tax rate is 5%, and parishes and other local authorities levy their own sales and use taxes. Since July 1, 2020, marketplace facilitators with more than $100,000 of retail sales delivered into Louisiana collect state and local tax on facilitated sales, filing with the Louisiana Sales and Use Tax Commission for Remote Sellers. Sources: [La. R.S. 47:340.1, Marketplace facilitators; collection and remittance of state and local sales and use tax](https://www.legis.la.gov/legis/Law.aspx?d=1186690); [Frequently Asked Questions](https://remotesellers.louisiana.gov/FAQ); [General Sales and Use Tax](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/). ## If you also sell direct: your own site, Facebook, flea markets, consignment A seller who qualifies as a dealer under La. R.S. 47:301(4) must apply for a sales tax certificate, collect the tax and file returns with LDR. That includes anyone who sells goods in the state, holds property in the state for resale, or keeps a business location or inventory there; the Remote Sellers Commission says a seller with physical presence is a dealer subject to state and local collection. Special event vendors must have a sales tax account, or get one from on-site state agents. - **Fee:** The LDR pages we checked don't state a fee for the sales tax certificate. - **Register:** [LaTAP (Louisiana Taxpayer Access Point): Register My Business](https://revenue.louisiana.gov/businesses/general-resources/business-registration/) > "If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a sales tax certificate, collect the proper taxes from customers, and file returns" Louisiana Department of Revenue, [General Sales and Use Tax](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/) > "All special event retailers selling goods, books, or merchandise must have a sales tax account or one can be provided at the event by the on-site state sales tax agents." Louisiana Department of Revenue, [What sort of sales, transactions or activities require a permit or license?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-sort-of-sales-transactions-or-activities-require-a-permit-or-license/), Fairs, Festivals and Other Special Events FAQ Sources: [General Sales and Use Tax](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/); [Frequently Asked Questions](https://remotesellers.louisiana.gov/FAQ); [What sort of sales, transactions or activities require a permit or license?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-sort-of-sales-transactions-or-activities-require-a-permit-or-license/); [Business Registration](https://revenue.louisiana.gov/businesses/general-resources/business-registration/). ## Resale certificate: buying inventory without paying sales tax - **The form:** [Louisiana Resale Certificate](https://revenue.louisiana.gov/businesses/general-resources/resale-certificate/) - **Do you need your own permit to give one?** Yes: the state ties the certificate to the buyer's own permit or account number LDR issues a Louisiana Resale Certificate to businesses registered with it that buy goods for resale in the normal course of business; eligible businesses generally get one when they register for sales tax, and others apply or renew in LaTAP. It covers only items you will resell, not things the business uses, and since LDR's change it is valid for one year from approval and renewed every year. Suppliers can check a buyer's certificate with LDR's online validation tool. ### Thrift stores, estate sales and yard sales The state pages we checked don't say anything specific about using a resale certificate at a thrift store, estate sale or yard sale. A certificate is given to a seller who would otherwise charge you tax, so whether a particular store takes one is between you and that seller; ask before you buy. > "It cannot be used to make tax-exempt purchases of items that your business will use or consume." Louisiana Department of Revenue, [Who qualifies for a Louisiana Resale Certificate?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/) Sources: [Resale Certificate](https://revenue.louisiana.gov/businesses/general-resources/resale-certificate/); [Who qualifies for a Louisiana Resale Certificate?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/) ## Garage sales, yard sales and other occasional sales Exempt. Isolated or occasional sales of goods or services by a person not engaged in that business are exempt from the sales and use tax of every taxing authority, state and local. Louisiana's definition of business likewise leaves out occasional and isolated sales by a person who doesn't hold himself out as engaged in business. The rule: [La. R.S. 47:305(A); La. R.S. 47:301(1)](https://www.legis.la.gov/Legis/Law.aspx?d=101873). > "Isolated or occasional sales of tangible personal property or services by a person not engaged in such business shall be exempt from the sales and use tax levied by all taxing authorities." Louisiana State Legislature, [La. R.S. 47:305, Exemptions from the tax](https://www.legis.la.gov/Legis/Law.aspx?d=101873), R.S. 47:305(A) Sources: [La. R.S. 47:305, Exemptions from the tax](https://www.legis.la.gov/Legis/Law.aspx?d=101873); [La. R.S. 47:301, Definitions](https://legis.la.gov/Legis/Law.aspx?d=101815). ## Worked examples ### Marketplace-only seller in Baton Rouge Marketplace facilitators are the dealers for the sales they facilitate and collect state and local tax on Louisiana deliveries. Whether you also need your own sales tax certificate isn't answered on the pages checked; if you want to buy inventory tax-free, LDR issues resale certificates only to registered businesses, which is one reason to ask LDR. ### A $50 sale at a weekend market You need a sales tax account (or one from the state agents at the event). The state's 5% is $2.50 on $50; parish and local sales tax is added on top at that location's rate. ### A one-time yard sale Selling off your own things once, without holding yourself out as in business, is an isolated or occasional sale, exempt from state and local sales tax under R.S. 47:305(A). ## Edge cases and details - A seller outside Louisiana counts only its direct sales into Louisiana toward the $100,000 remote seller threshold; the Remote Sellers Commission says marketplace sales can be excluded because they count toward the marketplace's own threshold. - Storing property in a third-party facility in Louisiana is physical presence, which makes a seller a dealer subject to state and local collection, according to the Remote Sellers Commission. - If a marketplace fails to collect because the seller gave it incorrect or insufficient information, the facilitator can be relieved (up to 5% of the tax it owes) and the seller becomes liable for the uncollected tax. - Resale certificates now last one year, not three; a business recently registered may not show up in LDR's validation tool for about a week. - LDR's registration page warns not to collect Louisiana sales tax unless you are registered and legally required to, and not to use another business's account number. ## What to do 1. Marketplace-only and based in Louisiana: ask LDR or a tax professional whether you need your own sales tax account; keep each marketplace's sales and tax records. 2. Selling direct, at markets or from a home base: register in LaTAP before selling, and ask about the local (parish) sales tax where you sell. 3. Buying inventory for resale: get a Louisiana Resale Certificate through LaTAP and renew it every year. 4. Unsure whether a sale is isolated or part of a business? Check with a tax professional. ## Common questions ### How long is a Louisiana resale certificate good for? One year from approval. LDR changed the renewal period from three years to one year; renew in LaTAP. ### Do I need a sales tax account to sell at a Louisiana festival or fair? Yes. LDR says all special event retailers selling goods must have a sales tax account, or get one at the event from on-site state agents. ### Is a garage sale taxable in Louisiana? Isolated or occasional sales by a person not engaged in that business are exempt from state and local sales tax under R.S. 47:305(A). ## Related - [Seller's permits by state: marketplace-only sellers, resale certificates and garage sales on one table](https://resellerindex.com/tax/sellers-permit/) - [Louisiana: marketplace sales tax and 1099-K rules](https://resellerindex.com/tax/states/louisiana/) - [Kentucky: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/kentucky/) - [Maine: do you need a seller's permit?](https://resellerindex.com/tax/sellers-permit/maine/) - [Form 1099-K for resellers: the federal test](https://resellerindex.com/guides/1099-k-for-resellers/) - [Do eBay's fees apply to the sales tax a buyer pays?](https://resellerindex.com/guides/ebay-fees-on-sales-tax/) - [Where each selling app keeps its sales report](https://resellerindex.com/guides/sales-reports-for-taxes/) ## General information, not tax or legal advice This page summarizes Louisiana's own published pages, rules and statutes as read on Oct 23, 2026. It doesn't say whether you must register, what you should file or whether you owe tax: that turns on your own sales, where you sell and what you buy. Rules change. Check with a tax professional, or ask the Louisiana Department of Revenue (LDR) directly. ## Sources Official pages this page is built from, with the day each was read. - Louisiana State Legislature: [La. R.S. 47:340.1, Marketplace facilitators; collection and remittance of state and local sales and use tax](https://www.legis.la.gov/legis/Law.aspx?d=1186690); read Oct 23, 2026. Facilitator is the dealer; $100,000 threshold; no audit of sellers; seller liability where facilitator relieved. - Louisiana Sales and Use Tax Commission for Remote Sellers: [Frequently Asked Questions](https://remotesellers.louisiana.gov/FAQ); read Oct 23, 2026. Physical presence makes a seller a dealer; marketplace sales excluded from a remote seller's threshold. - Louisiana Department of Revenue: [General Sales and Use Tax](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/), dated Jun 13, 2025; read Oct 23, 2026. Dealers must apply for a sales tax certificate; 5% state rate. - Louisiana Department of Revenue: [Business Registration](https://revenue.louisiana.gov/businesses/general-resources/business-registration/), dated Sep 8, 2026; read Oct 23, 2026. Register in LaTAP; do's and don'ts. - Louisiana Department of Revenue: [What sort of sales, transactions or activities require a permit or license?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/fairs-festivals-and-other-special-events/what-sort-of-sales-transactions-or-activities-require-a-permit-or-license/); read Oct 23, 2026. Special event retailers need a sales tax account. - Louisiana Department of Revenue: [Resale Certificate](https://revenue.louisiana.gov/businesses/general-resources/resale-certificate/), dated Mar 10, 2026; read Oct 23, 2026. One-year validity, LaTAP, validation tool. - Louisiana Department of Revenue: [Who qualifies for a Louisiana Resale Certificate?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/louisiana-resale-certificate/who-qualifies-for-a-louisiana-resale-certificate/); read Oct 23, 2026. Registered businesses buying for resale; not for items used. - Louisiana State Legislature: [La. R.S. 47:305, Exemptions from the tax](https://www.legis.la.gov/Legis/Law.aspx?d=101873); read Oct 23, 2026. Isolated or occasional sales exempt. - Louisiana State Legislature: [La. R.S. 47:301, Definitions](https://legis.la.gov/Legis/Law.aspx?d=101815); read Oct 23, 2026. Business excludes occasional and isolated sales. 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