Form 1098- Student Farm Certification-Louisiana Revised Statute 47:305.24 provides an exemption from state sales taxes on purchases of feed and feed additives, seeds or plants and fertilizers by student farmers. The statute defines a student farmer as an individual who is under the age of 23 and is a member of a Future Farmers of America chapter or program established by the National Future Farmers of America organization, or a member of a 4-H club or other program established by 4-H. Students in similar types of agricultural programs may also qualify. Please contact the Louisiana Department of Revenue at Sales.Inquiries@la.gov for confirmation of other types of qualifying agricultural programs
Form R-1097- Farm Related Products for Business Use- The purchaser certifies that the feed and feed additives purchased are for business purposes only. Business purposes are defined as the keeping and maintaining of animals used in performing services in conjunction with a business enterprise. Examples of such business enterprises are sentry dogs, rental horses, and horse training.
Form R-1060- Farm Equipment Sales Tax Exemption-Purchasers must be certified by Louisiana Department of Revenue and a copy of the approved Form R-1091, Commercial Farmer Certification, must be attached to this exemption certificate to certify the purchaser’s exempt status. Commercial Farmer Certification Louisiana Revised Statutes 47:301(3)(i), (13)(k), (28)(a) and 47:305.25(A) provide a sales tax exemption for the purchase of certain farm equipment. The purchaser must complete Form R-1060, Farm Equipment Sales Tax Exemption Certificate, and attach a copy of their Louisiana Department of Revenue approved Form R-1091, Commercial Farmer Certification, to be exempted from state sales tax on the sales price of the items listed below. Purchasers who cannot produce an approved Form R-1091 should not receive the exemption from state sales/use tax.Qualifying farm equipment includes:
1. Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers. Includes all attachments and implements that go on a rubber tired tractor.
2. Clippers cultivators, discs, plows, and spreaders.
3. Irrigation wells, drives, motors, and equipment.
4. Polyroll tubing used for commercial farm irrigation.
5. Other farm implements and equipment used for agricultural purposes in the production of food and fiber.
6. On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.