Beehive Buzz: Breaks for Beeks

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The Louisiana Tax Commission oversees the application of property tax laws.


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The LA Department of Revenue enables sales tax exemptions on certain agriculture equipment and supplies.


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Some utility vehicles are exempt from state sales taxes.


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Bring pollinators to your farm with conservation. Photo: USDA-NRCS.

Dickie, an aspiring beekeeper, asked AHA about government programs that support agriculture and about how a beekeeper can use those programs.

AHA examined three areas where beekeepers may benefit from governmental support:

  1. Break #1, Local: Property Taxes
  2. Break #2, State: Sales tax exemptions for agriculture
  3. Break #3, Federal: USDA-NRCS: ”To provide safe and diverse food sources for honeybees.”

AHA consulted with Mr. Brent Rutherford, Assessor for Beauregard Parish, about how a beekeeper can have agriculture-use valuation with respect to property taxes. Mr. Rutherford shared this information, “I do not know that it would be a specific number of hives to classify as agriculture. The following is the guidelines for agriculture classification according to the Louisiana Tax Commission Rules and Regulations:

  1. The land must be at least three acres in size or have produced an average gross annual income of at least $2,000 in one or more of the designated classifications for the four preceding years.

The designated classifications include:

    1. Agriculture (ß best fit for beekeeping)
    2. Horticulture
    3. Marsh
    4. Timber

Agricultural-use valuation taxes farmland at its ability to generate income rather than the fair-market value of the land. The use-valuation assesses taxes at a lower rate and enables landowners to hold land for food production.

AHA checked with Mr. Mark Earl, LA State Apiarist, MEarl@ldaf.state.la.us , about programs with the Louisiana Department of the Agriculture and Forestry (LDAF). Mr. Earl replied, “We really do not have any regulations stating the number of hives it takes. If you sell honey or queens, you can be considered commercial. The [Louisiana Department of Revenue (LDR)] might have something more definite about the [sales] tax-exempt part.”

AHA visited the LDR office in Alexandria and spoke with a staff person. She provided a form, R-1085, “Application for Certification as a Commercial Farmer”. This document will enable to a beekeeper to apply for status as a “Commercial Farmer” and then be entitled to sales tax exemptions from certain farm purchases.

Then a beekeeper will need to apply for several exemption certificates:

  • R-1007 – Farm-Related Products
  • R-1060 – Farm Equipment Sales
  • R-1065 – Non-Road Utility Vehicles Used Exclusively on Commercial Farms

Once a beekeeper becomes a “Commercial Farmer,” then he or she are entitled to sales tax exemption for “Farm-Related Products.” With respect to beekeeping, here are some items exempt from sales:

  • “Seeds and fertilizer” for a bee pasture for honeybees to forage.
  • “The containers purchased will be used in the packaging for sale of commercial farmer-produced farm products. The containers will be sold with the farm products.”
  • “Pharmaceuticals”
  • “Feed and feed additives sold to commercial farmers for agricultural or commercial purposes.”

A beekeeper certified as “Commercial Farmer” is also exempt from “Farm Equipment”:

  • Rubber tired farm tractors…and implements attached to tractor.
  • “Other farm implements, and equipment used for agricultural purposes in the production of food and fiber.” Based on this definition, hive equipment would qualify for exemption.

A beekeeper could claim a sales tax exemption for “Non-Road Utility Vehicles Used Exclusively on Commercial Farms.”

Finally, Beekeepers can receive help from the USDA-NRCS to develop pollinator habitat, “NRCS provides technical and financial assistance to help producers provide safe and diverse food sources for honey bees. For example, NRCS helps producers voluntarily implement conservation practices such as planting cover crops, planting wildflowers and native grasses in buffers and areas not in production and improving management of grazing lands. In total, more than three dozen NRCS conservation practices provide benefits to pollinators like honey bees:

  • The Environmental Quality Incentives Program (EQIP)
    • Financial and technical assistance
    • Environmental benefits
    • Improved or created…habitat
  • Conservation Stewardship Program (CSP)
    • Technical and financial assistance
    • Identify natural resource problems
    • Solve those problems or attain higher stewardship levels in an environmentally beneficial and cost-effective manner.
  • Agricultural Conservation Easement Program (ACEP) help implement these practices.
    • Protects the agricultural viability
    • Limiting nonagricultural uses which negatively affect agricultural uses

Finally, if beekeepers are aware of other programs helping beekeepers, feel free to share that information for another edition of “Beehive Buzz.”

If you want to contact “Beehive Buzz,” please send your questions and pictures to Keith Hawkins, Area Horticulture Agent (AHA), 318.264.2448 or khawkins@agcenter.lsu.edu . Also, you can be on the “beemail” email list by emailing your request to the address above.

“This work has been supported, in part, by the USDA National Institute of Food and Agriculture, Renewable Resources Extension Act Award, Accession Number 1011417.”

“Mention of trade names or commercial products and services in this article is for informational purposes only and does not constitute endorsement by Louisiana State University AgCenter.”

9/8/2022 2:05:48 PM
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