SUT-171 - Sawmill Operators, Equipment do not Qualify for Agricultural Exemption

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.

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