Would a riding trail operator qualify for the agricultural certificate of exemption?

No. Providing riding trails is not one of the criteria that will qualify for the agricultural certificate of
exemption. It should be noted that, according to Tenn. Code Ann. § 67-6-212, charges for using
riding trails or for providing horses to ride are considered fees or charges for an amusement,
entertainment, or recreational activity that are subject to tax, and the seller must collect the tax on charges for trail riding or providing horses to ride.