May timber harvesters purchase dyed diesel exempt from sales and use tax?

For purposes of the sales and use tax exemption provided for in Tenn. Code Ann. § 67-6-207, dyed diesel fuel must be used for “agricultural purposes,” as defined in Tenn. Code Ann. § 67-6-102. “Agricultural purposes” has been defined to include logging equipment used in cutting and
harvesting timber. Dyed diesel purchased by timber harvesters holding the agricultural exemption
certificate will be exempt from the sales tax.

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