January 2020 Articles

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Student Farmer Sales Exemption for Louisiana 4-H and FFA

Student Farmer Sales Exemption for Louisiana 4-H and FFA Members During the regular state legislative session of 2019, a bill was passed to expand the definition of a commercial farmer to include certain student farmers who meet specific requirements in relation to sales and tax exemptions. Through the Act of 199 individuals under the age of 23 and meeting the defined criteria of a “student farmer” can now be sales tax exempt when purchasing: 1. Feed and feed additives for the purpose of sustaining livestock; 2. Seeds or plants to be used to produce food ordinarily used for consumption by humans or livestock; 3. Fertilizer to be used to produce food used for consumption by humans or livestock. This a great opportunity for our 4-H members who are raising and/or showing livestock and agriculture products to be able to save on some expenses. Attached to this email is a complete set of guidelines as well as the application that the youth will need to complete and have signed by the 4-H or ANR Agent certifying that the youth is a member of the parish 4-H program. These two documents are also posted on the Louisiana Department of Revenue (LDR) website at these addresses: https://revenue.louisiana.gov/Forms/ForBusinesses/Exemption Be sure to check the sales tax box when the page comes up. https://revenue.louisiana.gov/LawsAndPolicies/Policies/RIB 19-022 The current exemption certificate will be good until the end of the current school year. LDR will update the certificate and provide LSU with an updated pdf yearly in each July for use in the coming school year. Also, the updated exemption certificate will be available for download on the LDR website. LDR is currently in the process of notifying farm supply vendors of the new exemption and its related exemption certificate. The student farmer exemption goes into effect on January 1, 2020.