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Frequently Asked Questions About Agricultural Exemptions

2 - Are there any special provisions for sales by farmers?

Yes. The tax does not apply to the sale of an agricultural product by a farmer. Sales of flowers, sod, decorative trees, shrubs and any other product usually sold by a nursery or horticulturist do not qualify for this exemption.

Links for Agricultural Exemptions FAQs
Taxpayer Assistance
Frequently Asked Questions
Business Tax FAQs
Sales and Use Tax
Agricultural Exemptions FAQs
  q1 - 1 - What records of sales should vendors who sell agricultural equipment and supplies maintain?
  q2 - 2 - Are there any special provisions for sales by farmers?
  q3 - 3 - Are there any exemptions for food processing?
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