Frequently Asked Questions

Louisiana Revised Statute 47:305(A)(5)(a)and (b) exempts the purchase or use of bait, feed, materials, supplies, equipment, fuel and related items other than vessels when used in crawfish production or harvesting. If the crawfish harvest activity only involves the catching of wild crawfish, it will not be necessary to be certified as a commercial farmer. Taxpayers should complete the R-1319, Crawfish Production or Harvesting sales tax exemption certificate and give it to their vendors.

If the crawfish harvest or production activity involves the production of additional crops such as rice, the taxpayer should apply for certification as a commercial farmer as the taxpayer will need to be certified in order to purchase such items as fertilizer, pesticides, etc.