Customer Downloads

Downloads:

Form 1085-Commercial Farmer Appplication or visit (www.revenue.louisiana.gov/latap) to submit online.

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.