SUT-100 - Agricultural Exemption –Replacement Tires and Rims

Replacement tires and rims for tractors, combines, livestock trailers, and other qualifying farm equipment and machinery are considered replacement parts and, when sold to a qualified farmer, timber harvester, or nursery operator for use on qualifying farm equipment and machinery, can be purchased exempt from sales tax.

If a tire is purchased as a qualified repair or replacement part for qualifying farm equipment, the tire disposal fee that is imposed on such purchase, regardless of whether such fee is separately itemized on the invoice, is also exempt from sales tax when purchased by a holder of an agricultural certificate of exemption.

References: Tenn. Code Ann. § 67-6-207.

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