SUT-174 - Welders and Related Energy Fuels do not Qualify for the Agricultural Exemption

Welders and oxygen or acetylene used as energy fuel for the welder, which are used to repair farm equipment, cannot be purchased exempt from sales tax.

The oxygen and acetylene are not used directly in the production of food or fiber for human or animal consumption or to aid in the growth of horticultural products for sale, and therefore, do not qualify for the exemption. The welder is a repair tool; there is no provision for exemption for tools or equipment used to repair farm equipment and machinery.

Reference: Tenn. Code Ann. § 67-6-207.

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