Farmers, timber harvesters, and nursery operators may qualify for and receive an Agricultural Sales and Use Tax Certificate of Exemption from the Department of Revenue to make agricultural purchases exempt from sales and use tax.
The application for the exemption is available on the Tennessee Department of Revenue website. Qualified applicants will be issued the Agricultural Sales and Use Tax Certificate of Exemption which must be presented as proof of their status directly to the seller at the time of purchase.
Reference: Tenn. Code Ann. § 67-6-207.
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