No. An eligible farmer may submit an application for an exemption certificate with the Department of Revenue at any time. The Department will review the application and issue an Exemption Certificate for Replacement Parts for Farm Machinery and Equipment if the applicant is an "eligible farmer." The exemption certificate must be provided to the seller at the time of purchase to exempt the transaction from sales tax.
Remember! Sales tax must be paid at the time of purchase unless an exemption certificate is provided to the seller at the time of purchase or the seller has a copy of the eligible farmer's current exemption certificate on file. An exemption certificate issued by the Department to an eligible farmer identifies both the effective date and the expiration date of the certificate.