New Commercial Farmer Certification Process in Louisiana

Monday, January 21st, 2019

 
 
Commercial combine working on a large wheat field.
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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.

https://www.ttrus.com/new-commercial-farmer-certification-process-in-louisiana


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

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