Legal Corner: Who is defined as a commercial farmer in Louisiana, and how can a farmer claim tax exemptions?

LAKE CHARLES, La. (KPLC) - Legal Corner answers viewers’ civil legal questions.

QUESTION: I have a few questions regarding commercial farming and taxes. In Louisiana, who is considered a commercial farmer, and how can a farmer claim sales and use tax exemptions? What state agency, if any, deals with these matters?

ANSWER: La.R.S. 47:301(30)(a) defines “commercial farmer” as either of the following:

(i) A person regularly and occupationally engaged in the commercial production of food, agricultural commodities, or agricultural products for sale.

(ii) A lessor landowner who leases an immovable for agricultural use to a person described in Item (i) of this Subparagraph and maintains a joint venture contractual relationship with the person.

Louisiana Department of Revenue (“LDR”) requires that persons or entities must be certified as a commercial farmer by LDR in order to claim certain sales and use tax exemptions.

The Louisiana Department of Revenue handles commercial farmer certification.

QUESTION: Where do I file or lodge a complaint about a manufactured food or drug product?

ANSWER: If there is a complaint regarding a manufactured product, please contact the district Food and Drug Unit sanitarian with the Louisiana Department of Health.

If there is a complaint regarding a restaurant meal or item prepared and served in a retail food establishment such as a grocery or deli, contact the local parish health unit sanitarian.

QUESTION: I am considering purchasing a used vehicle. How can I find out if the used car dealer that I have visited is licensed in Louisiana?

ANSWER: A used car dealer’s license status can be verified on the Louisiana Used Motor Vehicle Commission’s (“LUMVC”) website (https://lumvc.louisiana.gov). The LUMVC can be called at either 225-925-3870 or 800-256-2977.