I am not a commercial farmer but I use animals in the services I provide for my business. Is there an exemption available that I can use to help with the cost of caring for my animals?

Yes. Louisiana Revised Statute 47:305(A)(4)(a) provides an exemption for the sales of feed and feed additives for animals used for business purposes. Business use is defined as the keeping and maintaining of animals that are used in performing services in conjunction with a business enterprise, such as sentry dogs, goat yoga, carriage rides, rental horses, etc. The rental of horses would be considered a business enterprise. A business that races horses would also fall within this business purpose exemption. Taxpayers should complete monitored Form R-1097, Farm-Related Products for Business Use Sales Tax Exemption Certificate, available on our website and present it to their vendors.