SUT-152 - Agricultural Exemption – Woodworking

If a farmer cuts trees from their own farm, has the lumber sawed, and makes crafts from the wood, such as birdhouses, baskets, and similar items, as long as these items are crafted from wood from the individual's own farm, sales of these items are not subject to sales tax. However, if they buy the lumber and other components from a supplier, the sale of the homemade crafts is subject to sales tax.