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:
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.