Sawmill operators do not qualify as tax exempt entities and sawmill equipment does not qualify as exempt equipment, for the purpose of the agricultural exemption.
A sawmill is considered to be separate and apart from timber harvesting and does not fall within the farming exemption for cutting and harvesting timber. However, because a sawmill converts logs to lumber for sale, upon application to the Department, the sawmill operator may be considered for exemption from sales tax as a manufacturer.
Comments