PLEASE PRINT OR TYPE.
Vendor
Address
City State ZIP
Property Purchased
Louisiana R.S. 47:301(10)(o) provides that “For the purposes of sales and use taxes imposed by the state or any local governmental
subdivision or school board, the term ‘sale at retail’ shall not include the sale or purchase of equipment used in re ghting by bona de
volunteer and public re departments.” The Department of Revenue interprets this exclusion to apply not only to the implements actually
used in re ghting, but also to all necessary rehouse equipment and special apparel used in ghting res. These include, but are not
limited to, communication equipment, rubber suits, boots and helmets worn by remen, axes, ladders, buckets, and the furnishings of a
rehouse necessary to its operation, including bedding and cooking facilities. The exclusion does not apply to property intended solely for
the entertainment or recreation of the remen, to any taxable services furnished to the volunteer or public re department, or to purchases
of property or services by a private (industrial) re department.
NOTE: Municipal and parochial re departments that are created by local ordinances and are instrumentalities of local government must
use Form R-1056, Exemption Certicate—Purchases by Political Subdivisions.
This certies that the below named organization is a bona de organized volunteer or public re department and the purchases made
from the vendor listed above will be used in re ghting and are excluded for all Louisiana state and local sales taxes in accordance with
Louisiana R.S. 47:301(10)(o) and its regulations.
Qualifying purchases are subject to state sales tax at rates as shown in the box below.
Applicable State Sales Tax Rates
From To Rate
4/1/2016 6/30/2016 5%
7/1/2016 6/30/2018 0%
Notice to Dealer: Report this sale under exemption code 1046.
Under penalty of perjury, I declare that I have examined this form and accompanying documents, and to the best of my knowledge and
belief, it is true, correct, and complete.
Volunteer or Public Fire Department
Address
City State ZIP
Purchasing Officer/Agent Title
Signature Date (dd/mm/yyyy)
Any purchasing officer/agent who fraudulently signs this certicate without intent to use the property purchased as re-ghting equipment
is subject to all the penalties provided for by Title 47 of the Louisiana Revised Statutes of 1950.
Questions about the completion of this form should be sent to Sales.Inquiries@la.gov.
R -1359 (7/16)
Sales Tax Exemption Certificate for Purchases of Equipment by Bona Fide
Organized Volunteer and Public Fire Departments
Louisiana R.S. 47:301(10)(o)
