Louisiana DOR Issues Bulletin on Commercial Farming Sales and Use Tax Exemption

The Louisiana Department of Revenue (DOR) issued a sales and use tax information bulletin on commercial farmer registration. Louisiana exempts certain agricultural purchases from state and local sales and use tax where the purchases are directly related to a commercial farming business. To claim the exemption, taxpayers must register as a commercial farmer. The bulletin discusses the registration options and processes for commercial farmers and agricultural manufacturers. [La. Dep’t of Revenue, Revenue Info. Bull. 25-027, 11/24/25]