La. Admin. Code tit. 55 § III-387

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-387 - Business Location in Louisiana

A. If the vehicle is being titled in the name of a company, proof that the company has an established place of business in the state of Louisiana must be furnished. Unless it can be determined that the company has been issued an employer identification number (EIN) for a Louisiana-based company (EIN should begin with 72) and other vehicles have been registered in that company's name, two of the following items must be submitted as proof that the company has an established place of business:

1. a copy of the Tax Registration Certificate issued by the Louisiana Department of Revenue indicating the Louisiana Tax Identification Number;

2. a copy of the Articles of Incorporation and the Initial Report as filed with the Louisiana Secretary of State. These documents should be photocopied and returned to the applicant in the event he wishes to purchase an apportioned license plate;

3. a Certificate of Authority issued by the Louisiana Secretary of State authorizing an out-of-state based corporation to transact business in the state of Louisiana;

4. a copy of the applicant's occupational license;

5. a copy of a lease or rental agreement on property within the state of Louisiana, indicating the lessee is the same business as reflected on the exemption certificate.

B. If the vehicle is being titled in the name of an individual, proof must be furnished that the individual is a resident of the state of Louisiana. Unless it can be determined that the individual possesses a Louisiana driver's license and has other vehicles registered in his name, two of the following items must be submitted as proof that he is a resident of Louisiana:

1. a voter's registration card;

2. a receipt from the tax assessor's office in the parish where he resides, indicating the lessee is the same individual as shown on the exemption certificate;

3. a copy of a lease or rental agreement on property within the state of Louisiana, indicating the lessee is the same individual as shown on the exemption certificate;

4. three utility statements (electric, gas, water, telephone, or cable vision) for consecutive months indicating the applicant's name and address.

C. The code "IH" must be entered in the no-tax field to allow the exemption of state and parish/municipality sales tax for interstate commerce carriers.

La. Admin. Code tit. 55, § III-387

Promulgated by the Department of Public Safety and Corrections, Office of Motor Vehicles, LR 25:2258 (November 1999).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:305.50 and R.S. 47:321.