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Q:  Does a farmer who has not filed his or her previous year federal income tax return have to wait until the return is filed before applying for an exemption certificate?

A: 

No. A farmer who has not filed his or her previous year federal income tax return may submit the application with the IRS tax return filed the year immediately proceeding the previous year.  When submitting the application and the tax return information the farmer must also attach documentation to indicate the previous year income tax filing due date.

For example:  A farmer who applies in 2007 and not filed his 2006 federal income tax return may submit the application with the 2005 income tax return. When submitting the application and the 2005 tax return, the farmer must also attach documentation to verify the extension.

More information
Special Notice: Replacements Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption (pdf)
Agriculture guide
Related questions & answers
Can an eligible farmer get a refund for sales tax paid on purchases of qualifying replacement parts for farm equipment and machinery?
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