What is the sales tax rate on energy (electricity, natural and propane gas, coal, firewood) purchased by a farmer or nursery operator?

Prior to January 1, 2008, farmers, timber harvesters, and nursery operators paid 1.5% state tax on electricity, natural gas, liquefied gas, coal, and wood used directly in the production of food and fiber for human or animal consumption or to aid in the growing of horticultural products for sale. Under current sales and use tax law, upon presentation of the agricultural exemption certificate to the supplier of energy, the purchase is exempt from the sales tax. Such energy fuel purchased for other uses does not qualify for the agricultural exemption.

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