Frequently Asked Questions
I am a catfish farmer. Do I need to be certified as a commercial farmer?
Louisiana Revised Statute 47:305(A)(6) exempts the purchase or use of bait, materials, supplies, equipment, fuel and related items other than vessels when used in catfish production or harvesting. It is not necessary to be certified as a commercial farmer in order to use this exemption. Taxpayers should complete the R-1387, Catfish Production or Harvesting sales tax exemption certificate and give it to their vendors.