Form R-1060 - Farm Equipment Sales Tax Exemption
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R-1060 (09/09)
Farm Equipment Sales Tax Exemption
Louisiana Revised Statute 47:305.25
Louisiana Department of Revenue
Special Programs Division
P.O. Box 66362
Baton Rouge, LA 70896
Telephone: (225) 219-7356 • (TDD) (225) 219-2114
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.
Item Purchased
Description of Farm Equipment Items
Purchase Price
Invoice Number
Date of Purchase (mm/dd/yyyy)
Purchaser Information
Name of Farm or Farmer
Home Address
City
State
ZIP
Mailing Address
City
State
ZIP
Telephone Number
Authorization
Name (farmer or farm’s authorized representative)
Title
Signature
Date (mm/dd/yyyy)
X
Caution
The seller is responsible for properly administering this sales tax exemption and the seller may be held liable for payment of the sales
tax if the exemption certificate is improperly accepted for equipment that clearly does not qualify for exemption under the statute.
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