Generally, a custom farmer does not meet the definition of an “eligible farmer” and would not qualify for the exemption. To qualify as an “eligible farmer” a person must grow, raise, or produce an agricultural product on his or her own land or have a present right of possession to the land, and generate $10,000 in gross sales of such products.
A custom farmer makes sales of his or her services rather than making sales of agricultural products. A person that merely provides custom farming services is not an “eligible farmer” and would not qualify for the sales tax exemption.