The Louisiana Department of Revenue has issued a revised version of Revenue Information Bulletin No. 25-023, originally published in August 2025, to provide additional procedural guidance on how general contractors and subcontractors must register for a Louisiana Taxpayer Access Point (LaTAP) account before they can apply for the sales and use tax exemption available for purchases made in connection with public construction projects. Act 384 of the 2025 Regular Session extended the governmental sales tax exemption under Louisiana Revised Statute 47:305.7(A) to cover purchases of materials and equipment rentals made by general contractors and their subcontractors performing work under construction contracts with the state, local governments, and their agencies and instrumentalities, effective July 1, 2025. Access to that exemption requires electronic submission of Form R-85012, Public Projects Contractor/Subcontractor Certification and Exemption Application, through LaTAP. The revised bulletin provides step-by-step guidance for contractors who do not yet have a LaTAP account:
Taxpayers must have a sales tax account in LaTAP to use the electronic application and access their exemption certificate. To register for a LaTAP account, visit www.revenue.louisiana.gov/latap and click the LaTAP link to access the homepage. From there, select “Sign Up” in the Log In box and follow the prompts to create a business account. For additional help with registering your business, setting up a LaTAP account, or adding a tax type, visit www.revenue.louisiana.gov/FAQ and select LaTAP.
Contractors who have been performing public project work since July 1, 2025, and have not yet applied for the exemption because of uncertainty about the registration process should note that applications may be submitted retroactively for contracts executed prior to July 1, 2025, though the exemption itself does not apply to any purchases made before that date. For more information, contact Liskow attorneys Bob Angelico, Caroline Lafourcade, and Kevin Naccari, and visit Liskow’s Tax Practice page.