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.

What can I buy with Form R-1091, Commercial Farmer Certification?

Form R-1091, Commercial Farmer Certification, must be used along with one of four monitored commercial farm exemption certificates available on our website. Each exemption form listed below provides a description of the qualifying purchases for that specific exemption certificate. Click on the links below to view the exemption certificates.

R-1007 – Farm-Related Products *

R-1060 – Farm Equipment Sales *

R-1065 – Non-Road Utility Vehicles Used Exclusively on Commercial Farms *

R-80001 - Purchases of Utilities for On-Farm Storage Facilities *

* Not valid without an attached copy of Form R-1091, Commercial Farmer Certification.