Can a farmer or nursery operator buy a lawnmower that will be used to mow his or her lawn tax exempt on an agricultural exemption certificate?

No. However, if the lawn mower is directly used more than 50% of the time for agricultural
purposes, the farmer or nursery operator may purchase the lawn mower tax-exempt on an
agricultural exemption certificate. The Department may ask for additional information to verify that the mower meets the requirements and is used more than 50% of the time for exempt purposes. A farmer or nursery operator is responsible for tax, penalty, and interest on purchases that do not qualify for exemption.

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