I own timberland and harvest randomly. Would I qualify as a commercial farmer?


Yes. Timber tracts qualify for the commercial farmer certification. A copy of the property tax roll is also required as supporting documentation submitted with the application.

Loggers should apply for the Manufacturer’s Exemption Certificate using Form R-1070, Application for Certification as a Manufacturer for the Purpose of the Sales/Use Tax Exclusion for Manufacturing Machinery and Equipment. If approved, loggers, paper and wood manufacturers will receive Form R-1391, Loggers and Paper and Wood Manufacturers Sales Tax Exemption Certificate. Form R-1391 should be presented to vendors to exempt such purchases as qualifying manufacturing machinery or equipment, fuses, belts, felts, wires, conveyor belts, lubricants, diesel fuel for logging equipment and repairs and maintenance on qualifying manufacturing machinery and equipment as provided for by Louisiana R.S. 47:301(3)(k).

Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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