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).
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).