New Commercial Farmer Certification Process in Louisiana

Jan 21st, 2019

Effective January, 15, 2019, the Louisiana Department of Revenue has a new certification process for commercial farmers.

A "commercial farmer" is a person, partnership, or corporation who meets all three of the following requirements:

  • Engaged in producing food or agricultural products for sales, or for further use in producing food or such products for consumption or sale, as a business;
  • Regularly engaged in commercial production for sale of vegetables, fruits, crops, livestock, and other food or agricultural products; and
  • Reports farm income and expenses on a federal Schedule F or similar tax form, using a NAICS code beginning with 11.

Commercial farmers must complete and submit Form R-1085 (Application for Certification as a Commercial Farmer) using one of three methods provided by the Department. Farmers must attach certain federal income tax documentation, such as a Schedule F, to their application. Approved applicants will receive a Form R-1091 (Commercial Farmer Certification).

Certain farm-related exemption certificates will remain valid through June 30, 2019. Beginning July, 2019, a copy of Form R-1091 must be attached to a completed exemption certificate in order to receive those farm-related exemptions.