Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

Do I have to fill out and provide a new Form R-1007, R-1060, R-1065, or R-80001 with a copy of Form R-1091, Commercial Farmer Certification, each time I make a purchase from a vendor?


No, it is not necessary to provide a completed exemption certificate and a copy of Form R-1091, Commercial Farmer Certification, each time a purchase is made from the same vendor. The selling vendor is required to retain the properly executed exemption certificate with a copy of a valid Commercial Farmer Certification on file, therefore, each vendor you use will need their own copies. The selling vendor can apply a current exemption certificate on file to future qualifying farm related purchases up to the expiration date of the Commercial Farmer Certification. New documentation will be required upon renewal.

For example, a commercial farmer has a certification that expires July 31, 2022. The commercial farmer provides the selling vendor with an executed exemption certificate (R-1007, R-1060, R-1065, or R-80001 as applicable) and a copy of the R-1091 Commercial Farmer Certification, on August 25, 2019. The executed certification will be valid until July 31, 2022, when Form R-1091 Commercial Farmer Certification, expires.