Now that I have Form R-1091, Commercial Farmer Certification, how do I use it to make tax exempt purchases on qualifying items?


Attach a copy of Form R-1091, Commercial Farmer Certification, to one of four monitored commercial farm exemption certificates available on our website; R-1007- Farm Related Products, R-1060 – Farm Equipment Sales, R-1065 – Non-Road Utility Vehicles Used Exclusively on Commercial Farms, and R-80001- Purchases of Utilities for On-Farm Storage Facilities. The selling vendor must retain the copies provided and may use the exemption for future qualifying purchases for the life of the R-1091 certification. The back of the certification contains a list of farm-related items that can be purchased exempt from state sales tax.

Filing Dates


News & Announcements

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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