Persons that board horses owned by others are providing for-hire services for raising an agricultural product. Livestock feed, livestock drugs, and instruments used to administer the livestock drugs can be purchased tax exempt by a horse boarder that has received the agricultural certificate of exemption. Training horses is a non-taxable service in Tennessee. Trainers that are not also providing the boarding of horses owned by others do not meet any of the criteria for qualifying for the agricultural certificate of exemption. Trainers are not providing for-hire services to raise or process an agricultural product.
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