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R1085 (7/22) Louisiana Department of Revenue Processing Center P.O. Box 4998 Baton Rouge, LA 708214998 Phone: (855) 3073893 Email: commercial.farmer la.gov Fax: (225) 2376765Application for Certification.
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R1085 form FAQ
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In Louisiana, certain items may be exempt from the sales tax to all consumers, not just tax-exempt purchasers. Examples of an exception to the Louisiana sales tax are certain types of prescription medication, farm and agricultural equipment, and some types of grocery items.
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Farmers must submit Form R-1070, Application for Certification as a “Manufacturer,” and be approved before the sales tax exclusion can be claimed.
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The completed application and required documentation may be submitted by mail to: Louisiana Department of Revenue, Revenue Processing Center, P.O. Box 4998, Baton Rouge, LA 70821-4998, by email: commercial.farmer@la.gov or by fax: (225) 237-6765.
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Bona Fide Agricultural Land – land devoted to the production for sale, in reasonable commercial quantities, of plants and animals, or their products, useful to man and agricultural land under a contract with a state or federal agency restricting its use for agricultural production.
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Complete Form R-1085, Application for Certification as a Commercial Farmer, for new applicants or Form R-80002, Renewal of Commercial Farmer Certification, for renewing applicants. The forms can be found on our website at revenue.louisiana.gov/Forms/ForBusinesses.
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Farmer Certification The purchaser must complete the R-1060 and attach a copy of their LDR-approved R-1085 (Farmer or Agricultural Facility Certification) to be exempted from state sales tax on the first $50,000 of the sales price of the items listed below.
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This publication explains how the federal tax laws apply to farming. You are in the business of farming if you cultivate, operate, or manage a farm for profit, either as owner or tenant. A farm includes livestock, dairy, poultry, fish, fruit, and truck farms. It also includes plantations, ranches, ranges, and orchards.
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Louisiana vaguely stipulates that agricultural properties must be a least three acres in size or have produced an average gross annual income of $2,000 or more for the preceding four years.
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