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.

I raise fish (or crawfish) in a pond on my land. Do I need a commercial farm certification?

No. Catfish or crawfish farmers or harvesters from public waterways can download the appropriate monitored exemption certificate below and give the completed certificate to their vendors to exempt the purchase or use of bait, materials, supplies, equipment, fuel and related items other than vessels when used in catfish or crawfish production or harvesting from sales tax.

Form R-1387, Catfish Production or Harvesting Sales Tax Exemption Certificate
Form R-1319, Crawfish Production or Harvesting Sales Tax Exemption Certificate
Aquaculture farms located in artificial reservoirs or enclosures that are both on privately owned property and constructed as to prevent, at all times, the ingress and egress of fish life from public waters, are considered commercial farming and may choose to apply for the commercial farmer certification.