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Q:  Does the seller need to keep a copy of the exemption certificate for replacement parts for farm machinery and equipment on file?
A: 

Yes. The seller must keep a copy of the “Exemption Certificate for Replacement Parts for Farm Machinery and Equipment” for a period of five years after the last use of the exemption certificate.
More information
Special Notice: Replacements Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption (pdf)
Agriculture guide
Related questions & answers
If a seller receives an exemption certificate for replacement parts for farm machinery and equipment, must the seller verify that the farmer uses the part for farm machinery and equipment?
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