The Louisiana Department of Revenue has issued Revenue Information Bulletin (RIB) 11-007, which addresses the Farmer Certification Process.
In an effort to improve efficiency and simplify certain processes, the Louisiana Department of Revenue has revised its farmer certification process as described in Revenue Information Bulletin No. 09-034. Act 464 of the Regular Session of the 2009 Louisiana Legislature amended the sales tax exemption for farm equipment authorized by Louisiana Revised Statute 47:305.25 to require farmers and agricultural facilities to be certified by LDR in order to document their eligibility for the exemption. Beginning March 1, 2011, the Louisiana Department of Revenue began certifying eligible farmer or agricultural facilities using the R-1070 Application for Certification as a Manufacturer.
Farmers and agricultural facilities will no longer apply for certification using the R-1085 form which has been discontinued.