Louisiana has issued updated guidance outlining how commercial farmers and agricultural manufacturers can register to claim state and local sales and use tax exemptions.
What’s New?
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u003cliu003eLouisiana now requires commercial farmers seeking sales tax exemptions on agricultural inputs to register electronically using u003cstrongu003eForm R-1085u003c/strongu003e through LaTAP (Louisiana Taxpayer Access Point). u003c/liu003eu003cliu003eApproved applicants receive u003cstrongu003eForm R-1091u003c/strongu003e, which must be attached to exemption certificates when purchasing qualifying items such as seed, fertilizer, pesticides, animal feed, and fuel. u003c/liu003eu003cliu003eThe first u003cstrongu003e$150,000u003c/strongu003e of the sales price of eligible farm machinery and equipment used directly in producing or storing food/fiber is exempt from both state and local tax. u003c/liu003eu003cliu003eThe exemption for commercial farmers only applies to purchases, not leases or rentals, of farm machinery. u003c/liu003eu003cliu003eCommercial farmers who also qualify as u003cstrongu003eagricultural manufacturersu003c/strongu003e may apply for an additional certification (Form R-1070) to exempt the u003cstrongu003efull costu003c/strongu003e of eligible machinery—including leased u0026amp; rental equipment—from u003cemu003estateu003c/emu003e sales tax. u003c/liu003eu003cliu003eRenewal is required: farmers renew electronically using u003cstrongu003eForm R-80002u003c/strongu003e, while manufacturers re-file u003cstrongu003eForm R-1070u003c/strongu003e. u003c/liu003e
What This Means for Businesses
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u003cliu003eThe new guidance streamlines the registration process and clarifies how farmers and agricultural manufacturers can access Louisiana’s agricultural tax exemptions. Farms purchasing inputs or equipment and manufacturers processing agricultural products, should ensure they are properly registered to maximize available savings. u003c/liu003eu003cliu003eIf you have agricultural clients or operations in Louisiana, this is an opportunity to revisit exemption eligibility and ensure registrations are current. u003c/liu003e
Louisiana’s updated guidance helps clarify the registration steps businesses need to follow to claim agricultural sales and use tax exemptions.
For commercial farmers and agricultural manufacturers, the new process should make it easier to identify eligibility, complete the required filings, and avoid missing out on available tax savings.
This update also gives businesses a clearer roadmap for maintaining compliance while taking advantage of available agricultural tax exemptions.
Sources
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u003cliu003eu003cstrongu003eu003ca href=u0022https://dam.ldr.la.gov/lawspolicies/RIB%2025-027%20Commercial%20Farmer%20Registation%20Final.pdfu0022u003eLouisiana Department of Revenue – Revenue Information Bulletin 25-027 November 24, 2025 Sales and Use Tax Commercial Farmer Registrationu003c/au003eu003c/strongu003eu003c/liu003e