Louisiana Revised Statute 47:305.24 provides an exemption from state sales taxes on purchases of feed and feed additives, seeds or plants, and fertilizers by student farmers. The statute defines a student farmer as an individual who is under the age of 23 and is a member of a Future Farmers of America chapter or program established by the National Future Farmers of America organization or a member of a 4-H club or other program established by 4-H. Students in similar types of agricultural programs may also qualify. This certification is not valid unless signed by a parish agent, agricultural educator, agricultural club advisor, or agricultural club leader.
The LSU AgCenter and the LSU College of Agriculture