Louisiana Issues Guidance on Commercial Farmer Registration

• Louisiana now requires commercial farmers seeking sales tax exemptions on agricultural inputs to register electronically using Form R-1085 through LaTAP (Louisiana Taxpayer Access Point). 
• Approved applicants receive Form R-1091, which must be attached to exemption certificates when purchasing qualifying items such as seed, fertilizer, pesticides, animal feed, and fuel. 
• The first $150,000 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. 
• The exemption for commercial farmers only applies to purchases, not leases or rentals, of farm machinery. 
• Commercial farmers who also qualify as agricultural manufacturers may apply for an additional certification (Form R-1070) to exempt the full cost of eligible machinery—including leased & rental equipment—from state sales tax. 
• Renewal is required: farmers renew electronically using Form R-80002, while manufacturers re-file Form R-1070. 

• The 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. 
• If you have agricultural clients or operations in Louisiana, this is an opportunity to revisit exemption eligibility and ensure registrations are current. 

Sources

• Louisiana Department of Revenue – Revenue Information Bulletin 25-027 November 24, 2025 Sales and Use Tax Commercial Farmer Registration