Form Rv-F1308401 - Application For Registration Agricultural Sales And Use Tax Certificate Of Exemption - 2009 Page 5
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30SALES AND USE TAX APPLICATION TO FARMING, TIMBER HARVESTING, NURSERY OPERATIONS, AND AGRITOURISM
Agricultural Exemptions (cont’d)
+
The person is the owner or lessee of
preventing, destroying, repelling or mitigating
agricultural land from which one thousand
any insects, rodents, fungi, bacteria or weeds,
dollars ($1,000) or more of agricultural
including, but not limited to, insecticides,
products were produced
and
sold during the
fungicides,
bactericides,
herbicides,
year, including payments from government
desiccants, defoliants, plant regulators, and
sources;
nematocides;
+
The person is in the business of providing for-
+
Containers for farm products and plastic or
hire custom agricultural services for the
canvas used in the care and raising of plants,
plowing,
planting,
harvesting,
growing,
seeds or seedlings, as defined in this section,
raising or processing of agricultural products
and plastic or canvas used in covering feed
or for the maintenance of agricultural land;
bins,
silos,
and
other
similar
storage
structures;
+
The person is the owner of land that qualifies
for taxation under the provisions of the
+
Livestock and poultry feeds, drugs used for
Agricultural Forest and Open Space Land Act
livestock and instruments used for the
of 1976, compiled in Chapter 5, Part 10 of
administration of such drugs;
this title;
+
Any natural or artificial substance used in the
+
The person’s federal income tax return
reproduction of livestock, including semen or
contains one or more of the following:
embryos;
o Business activity on IRS schedule F
+
Adjuvants and surfactants solutions sold
(Profit or Loss From Farming); and
exclusively for the purpose of mixture with
insecticides,
pesticides,
fungicides
or
o Farm rental activity on IRS form 4835
herbicides or for use as a soil conditioner
(Farm Rental Income and Expenses) or
when such is intended to aid in the growth
schedule E (Supplemental Income and
and development of food or fiber, including
Loss); and
tobacco, for human or animal consumption;
+
The person otherwise establishes to the
+
Agri-sawdust, which includes sawdust, wood
satisfaction of the commissioner that the
shavings, chips, and slabs;
person is actively engaged in the business of
raising, harvesting or otherwise producing
agricultural commodities as defined in Tenn.
+
Electricity, natural gas and liquefied gas,
Code Ann. Section 67-6-301(c)(2).
including, but not limited to, propane and
butane used directly in the production of food
Application for the Agricultural Exemption
or fiber for human or animal consumption or
Certificate
to aid in the growing of a horticultural
product for sale; and
Persons seeking to become qualified farmers, timber
harvesters, or nursery operators shall apply to the
+
Coal, wood, wood products or wood by-
commissioner for authority to make purchases
products, or fuel oil, which is used as energy
exempt from tax. This application shall require such
fuel in the production of food or fiber for
information as the commissioner deems necessary. If
human
or
animal
consumption
or
in
the commissioner finds from such information that
production of nursery and greenhouse crops.
the applicant is entitled to be a qualified farmer,
timber
harvester,
or
nursery
operator,
the
Qualification for Agricultural Exemptions
commissioner shall issue a certificate granting such
authority for a period of four years or until the
To qualify for exemption as a farmer, timber
applicant is no longer operating within the scope of
harvester, or nursery operator on or after January 1,
its original application. Any misrepresentation made
2008, an applicant for exemption must meet one or
on the application by the applicant will subject the
more of the following criteria.
applicant to any applicable tax, penalty, and interest.
4
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