Sales of jams or jellies made from fruit grown or produced by the farmer and directly sold by the
farmer are not subject to tax if the farmer has added nothing more than water, salt, sugar, pectin, or preservatives to the fruit. If any non-raised ingredients, other than water, salt, sugar, pectin, or
preservatives are added, the sale of the jams and jellies will be subject to sales tax.
If such a farmer has qualified for the Agricultural Sales and Use Tax Certificate of Exemption, the
purchase of containers for farm products can be purchased exempt from tax. To qualify, the farmer must meet one of the five criteria. Sales of admissions to amusement, entertainment, or
recreational activity are subject to the sales tax. Your sales and use tax registration can be used to purchase the preservatives using a resale certificate of exemption.