Frequently Asked Questions
I rent horses for trail rides. Do I have to be certified as a commercial farmer?
Taxpayers who use animals in their business do not have to be certified as a commercial farmer. Louisiana Revised Statute 47:305(A)(4)(a) provides an exemption for the sales of feed and feed additives for animals used for business purposes. Business use is defined as the keeping and maintaining of animals which are used in performing services in conjunction with a business enterprise, such as sentry dogs and rental horses. The rental of horses would be considered a business enterprise. A business that races horses or breeds race horses for sale would fall within this business purpose exemption. Taxpayers should complete the R-1097, Farm-Related Products for Business Use sales tax exemption certificate and give it to their vendors. No commercial farmer certification is required for this exemption certificate.