Are farmers and nursery operators who buy and sell agricultural products, including livestock, required to present the certificate of exemption to buy agricultural products, including livestock, tax exempt?

No. Agricultural products grown and produced by a farmer and purchased directly from the farmer
that grew or produced the agricultural products are not subject to sales or use tax. The farmer is not required to obtain the Agricultural Sales and Use Tax Certificate of Exemption to make tax-exempt sales of agricultural products that the farmer grew or produced. The Agricultural Sales and Use Tax Certificate of Exemption is required to make tax-exempt purchases of machinery, repairs, and certain supplies for use by a qualified farmer, timber harvester, or nursery operator.

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