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  • Louisiana Farm Equipment Sales Tax Exemption Certificate

    Louisiana Revised Statute 47:305.25 | R-1060 (9/09)

  • Louisiana Revised Statute 47:305.25 provides a sales tax exemption for the purchase of certain farm equipment. The sales tax exemption covers the first $50,000 of the sales price for the items listed below. Farmers must be certified by LDR and a copy of the approved R-1085 must be attached to this exemption certificate to certify the purchaser’s exempt status. Please see additional information on the instruction sheet.

    The following items are subject to zero percent (0%) state sales tax:

    1. Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers. This exemption includes all attachments and implements that go on a rubber tired tractor.

    2. Clippers, cultivators, discs, plows, and spreaders.

    3. Irrigation wells, drives, motors, and equipment. Effective July 1, 2007

    The following items are subject to one percent (1%) state sales tax per the provisions of Louisiana R.S. 47:321(H):

    1. Other farm implements and equipment used for agricultural purposes in the production of food and fiber.

    2. On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.

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  • Any purchaser or agent who fraudulently signs this certificate without intent to use the taxable items for resale is subject to all the penalties provided for by Title 47 of the Louisiana Revised Statutes and collection will be pursued against the seller or purchaser for any taxes, penalties and interest due.

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    • INSTRUCTIONS FOR COMPLETING FORM R-1060 

    • Farmer Certification
      Louisiana Revised Statute 47:305.25(A) provides a sales tax exemption for the purchase of certain farm equipment. 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. Purchasers who cannot produce a LDR-approved R-1085 should not receive the exemption from state sales/use tax.

      Qualifying farm equipment subject to 0% state sales tax:
      1. Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers.Includes all attachments and implements that go on a rubber tired tractor.

      2. Clippers cultivators, discs, plow, and spreaders.

      3. Irrigation wells, drives, motors, and equipment.

      Qualifying farm equipment subject to 1% state sales tax:

      4. Other farm implements and equipment used by agricultural purposes in the production of food and fiber.

      5. On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.

      Farmers as Manufacturers
      Louisiana Revised Statute 47:301(3)(i) and (13)(k) provide a state sales tax exclusion for purchases, sales, and leases or rentals of qualified manufacturing machinery or equipment. R.S. 47:301(3)(i)(ii)(dd) defines “manufacturing for agricultural purposes” to mean the production, processing, and storing of food and fiber and the production, processing, and storing of timber.

      Farmers must submit Form R-1070, Application for Certification as a “Manufacturer,” and be approved before the sales tax exclusion can be claimed. After approval, the farmer will be issued a “Manufacturer’s Exemption Certificate,” Form R-1071, which should be presented to their vendors when purchasing qualifying equipment.

      Farmers may elect to use either the manufacturing machinery or equipment exclusion or the farm equipment sales tax exemption, or a combination of the two exemptions as described in Revenue Information Bulletin No. 04-012A issued May 18, 2004. Qualifying purchases will be subject to zero percent state sales tax.

      Farmer Certification
      Louisiana Revised Statute 47:305.25(A) provides a sales tax exemption for the purchase of certain farm equipment. 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. Purchasers who cannot produce a LDR-approved R-1085 should not receive the exemption from state sales/use tax.
      Qualifying farm equipment subject to 0% state sales tax:
      1. Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers.Includes all attachments and implements that go on a rubber tired tractor.

      2. Clippers cultivators, discs, plow, and spreaders.

      3. Irrigation wells, drives, motors, and equipment.

      Qualifying farm equipment subject to 1% state sales tax:

      4. Other farm implements and equipment used by agricultural purposes in the production of food and fiber.

      5. On the farm facilities used to dry or store grain or any materials used to construct such on the farm facilities.

      Farmers as Manufacturers
      Louisiana Revised Statute 47:301(3)(i) and (13)(k) provide a state sales tax exclusion for purchases, sales, and leases or rentals of qualified manufacturing machinery or equipment. R.S. 47:301(3)(i)(ii)(dd) defines “manufacturing for agricultural purposes” to mean the production, processing, and storing of food and fiber and the production, processing, and storing of timber.

      Farmers must submit Form R-1070, Application for Certification as a “Manufacturer,” and be approved before the sales tax exclusion can be claimed. After approval, the farmer will be issued a “Manufacturer’s Exemption Certificate,” Form R-1071, which should be presented to their vendors when purchasing qualifying equipment.

      Farmers may elect to use either the manufacturing machinery or equipment exclusion or the farm equipment sales tax exemption, or a combination of the two exemptions as described in Revenue Information Bulletin No. 04-012A issued May 18, 2004. Qualifying purchases will be subject to zero percent state sales tax.

      Farm Equipment Repairs
      Louisiana Revised Statute 47:305.25 and 47:301(3)(i) and (13)(k) do not provide an exemption from sales tax on parts or labor used in the repair or modification of qualifying farm equipment.

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