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.

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.