Agricultural products grown and produced by a farmer or nurseryman and purchased directly from the farmer or nurseryman that grew or produced the agricultural products, are not subject to sales or use tax. The farmer or nurseryman is not required to obtain the Agricultural Sales and Use Tax Certificate of Exemption from purchasers to make tax exempt sales of agricultural products that the farmer or nurseryman grew or produced.
search the help desk | find articles | submit a request
Not finding answers? Submit a request
Comments