My customer has provided Form R-1007, Farm Related Products Exemption Certificate and Form R-1091, Commercial Farmer Certification. However, the information does not match. What should I do?


The purchaser information on Form R-1007, Farm Related Products Sales Tax Exemption Certificate, should match the information on the R-1091, Commercial Farmer Certification. If it does not, then the exemption should be denied. Acceptance of Form R-1007, Farm Related Products Sales Tax Exemption Certificate, without a matching Form R-1091, Commercial Farmer Certification, could result in the vendor being liable for the sales tax, plus applicable interest and penalties.

Occasionally, farmers may have more than one “DBA” in their farm operations. For example, Smith Farms, LLC may have two farm operations under the same FEIN and may choose to call them different DBA’s such as Butterfly Farms and Top Garden Farms in order to allocate expenses between the two farms. Smith Farms, LLC may apply to LDR in writing to ask that an additional Commercial Farmer Certification be issued in each DBA name to allow each operation to purchase farm-related items exempt from state sales tax. In the example above, LDR would issue a Commercial Farmer Certification to Smith Farms, LLC, DBA Butterfly Farms, and another Commercial Farmer Certification to Smith Farms, LLC, DBA Top Garden Farms.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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