Agricultural certificates of exemption expire every fourth year. Therefore, every four years, taxpayers must verify they still qualify for the exemption for the Department to reissue a certificate. Certificates for the current period expire December 31, 2023. Detailed instructions on how to verify qualification may be found at the following link: Agricultural Exemption Renewal
This article was updated on September 7, 2023, for certificate renewals for the period beginning 1/1/24 due to a law change.
The previous version of SUT-142 may be accessed here.