SUT-148 - Agricultural Exemption - Produce Sold at Agritourism Events

When farmers sell their farm produce to attendees of agritourism events or activities, as long as all the farm products sold are grown or produced by the farmer, or at least 50% or more of the produce sold by the farmer is grown or produced by the farmer, the sale of the farm produce is not subject to sales tax. However, the charges for the farm produce must be separate from any charges for the agritourism events or activities, which are subject to sales tax as a taxable amusement, recreation, or entertainment activity.

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