SUT-146 - Agricultural Exemption - Out-of-State Farmers May Apply for Exemption

Farmers, timber harvesters, and nursery operators that are located outside Tennessee can apply for and receive the Tennessee Agricultural Sales and Use Tax Certificate of Exemption in the same manner as in-state farmers, timber harvesters, or nursery operators. Not all states issue certificates of exemption to farmers, timber harvesters, or nursery operators located in their states. However, Tennessee will not honor certificates of exemption issued to farmers, timber harvesters, or nursery operators by other states. To make tax-exempt purchases in this state, out-of-state individuals will need to apply for the Tennessee Agricultural Sales and Use Tax Certificate of Exemption.