Eligible farmers who purchase replacement parts for qualifying farm machinery and equipment.
As of June 14, 2014, eligible farmers will use the Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions to obtain this exemption.
- Eligible farmers provide a completed Farmers’ Certificate for Wholesale Purchases and Sales Tax Exemptions to the vendor.
- No prior departmental approval required.
- No Annual Tax Performance Report.
- Electronic filing not required.
- Proper record keeping required.
For questions about the exemption, call Kurt Sand at (360) 705-6659.