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.

How long is Form R-1091, Commercial Farmer Certification, good for?

New applicants may receive a certification for one year upon approval. All applicants are required to reapply after one year to renew the certification. Renewal applications should be submitted within 60 days prior to the current certification expiring.

Renewing applicants, with federal income tax documentation supporting farming activities, may receive a certification up to three years (3) upon approval. All applicants are required to reapply to renew the Commercial Farmer Certification. Renewal applications should be submitted within 60 days prior to the current certification expiring.