Who qualifies for the agricultural exemption certificate?

Persons applying for the agricultural exemption certificate must meet at least one of the following

(a) Must be the owner or lessee of agricultural land from which $1,000 or more of agricultural
products were produced and sold during the year, including payments from government sources;

(b) Must be in the business of providing for-hire custom agricultural services of plowing, planting,
harvesting, growing, raising, or processing agricultural products or the maintenance of agricultural

(c) Must be the owner of land that qualifies for taxation under the provisions of the Agricultural
Forest and Open Space Land Act of 1976;

(d) The applicant’s federal income tax return contains one or both of the following:

          (i) Business activity on IRS Schedule F (Profit or Loss from Farming);

          (ii) Farm rental activity on IRS Schedule 4835 (Farm Rental Income and Expenses); or

(e) The applicant must establish to the satisfaction of the Commissioner that he or she is actively
engaged in the business of raising, harvesting, or otherwise producing agricultural commodities.

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