SUT-105 - Agricultural Exemption - Tarpaulins and Plastic Covers

Plastic and canvas coverings, including tarpaulins, can be purchased exempt from sales and use tax by a qualified agricultural certificate holder for the following uses:

  • in the care and raising of plants, seeds, or seedlings;
  • for cover for agricultural and horticultural products, including hay; and
  • to cover a silo or grain bin or other similar structures.
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