Frequently Asked Questions
I have already been certified by LDR as a manufacturer and have a R-1071 that does not expire for a year. Can I continue to use it to purchase farm equipment?
The R-1071, Manufacturer’s Exemption Certificate, may be used to document exempt status as a farmer for the purpose of purchasing farm equipment through June 30, 2019.
Beginning July 1, 2019, in order for farm equipment purchases to be exempt from state sales tax, a copy of the commercial farmer certification must be attached to a completed R-1060, Farm Equipment Purchases, exemption certificate in order for the sale to be exempted from state sales tax. After July 1, 2019, the R-1071 cannot be used to exempt the purchase of farm equipment.