Frequently Asked Questions
My customer has completed the R-1007 exemption certificate and attached his commercial farmer certificate R-1091. However, the information does not match. What should I do?
The purchaser information on the R-1007 exemption certificate should match the information on the R-1091, Commercial Farmer Certification. If it does not, then the exemption should be denied. Acceptance of a certificate without a matching commercial farmer certification could result in the vendor being liable for the sales tax, plus applicable interest and penalties.
Occasionally, farmers may have more than one “DBA” in their farm operations. For example, Smith Farms LLC may have two farm operations and may choose to call them different DBAs such as Butterfly Farms and Top Garden Farms in order to allocate expenses between the two farms. Smith Farms LLC may apply to LDR in writing to ask that an additional commercial farmer certification be issued in each DBA name to allow each operation to purchase farm-related items exempt from state sales tax. In the example above, LDR would issue a commercial farmer certification to Smith Farms LLC DBA Butterfly Farms and another certification would be issued to Smith Farms LLC DBA Top Garden Farms.
Taxpayers may submit their requests and supporting documentation for additional commercial farmer certifications to Sales.Inquiries@la.gov