Who qualifies for the agricultural exemption certificate?

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

(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
land;

(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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