Sales & Use Tax

• SUT-151 - Agricultural Exemption - Tractor Replacement Parts
• SUT-152 - Agricultural Exemption – Woodworking
• SUT-153 - Amusement Tax – Hayrides
• SUT-154 - Antique/Model Tractors and Parts Do Not Qualify for Sales Tax Exemption
• SUT-155 - Barn Building Materials are Subject to Sales Tax
• SUT-156 - Cotton Ginning - Farming Exemption
• SUT-157 - Cotton Ginning - For-Hire Agricultural Services Exemption
• SUT-158 - Cotton Ginning - Manufacturing Exemption
• SUT-159 - Dealers Can Refuse the Agricultural Exemption Certificate
• SUT-160 - Dyed Diesel - Agricultural Exemption, Dealer Responsibilities
• SUT-161 - Dyed Diesel used for Timber Harvesting
• SUT-162 - Exemption - Transfers Between Commonly-Controlled SMLLCs
• SUT-163 - Exemption Certificates - Joint Ventures
• SUT-164 - Farmers Are Not Subject to Use Tax on Agricultural Products Given Away
• SUT-165 - Fencing and Materials that Become Realty Upon Installation are Subject to Sales Tax
• SUT-166 - Grain Bins and Silos
• SUT-167 - Horse Boarding and Training
• SUT-168 - Machinery and Equipment Lubricants and Oils are Subject to Sales Tax
• SUT-169 - Maintenance Tools and Equipment Generally do not Qualify for Agricultural Exemption
• SUT-170 - Riding Trail Operators, Horse Riding
• SUT-171 - Sawmill Operators, Equipment do not Qualify for Agricultural Exemption
• SUT-172 - Warranty Contracts Covering Exempt Farm Equipment are Subject to Tax
• SUT-173 - Warranty Contracts do not Qualify for Industrial Machinery Exemption
• SUT-174 - Welders and Related Energy Fuels do not Qualify for the Agricultural Exemption
• SUT-175 - Exemption Certificates - Processing Time
• SUT-176 - Agricultural Exemption - Tractor Paint
• SUT-177 - Pet Boarding Is Not Subject to Sales Tax
• SUT-178 - Industrial Machinery Exemption - Computer Software Maintenance Contract
• SUT-179 - Local Sales Tax Rates - Oakland, TN
• SUT-180 - Local Sales Tax Rates - Smith County, TN