Frequently Asked Questions

Loggers, paper and wood manufacturers do not need to be certified as a commercial farmer. These taxpayers must apply for certification as a manufacturer using the R-1070, Application for Certification as a Manufacturer for the Purpose of the Sales/Use Tax Exclusion for Manufacturing Machinery and Equipment. If approved, loggers, paper and wood manufacturers will receive the R-1391, Loggers and Paper and Wood Manufacturers sales tax exemption certificate. The R-1391 should be presented to vendors to exempt such purchases as qualifying manufacturing machinery or equipment, fuses, belts, felts, wires, conveyor belts, lubricants, diesel fuel for logging equipment and repairs and maintenance on qualifying manufacturing machinery and equipment as provided for by Louisiana R.S. 47:301(3)(k).