Tennessee Sales Tax Exemption Agricultural Operations
Tennessee Department of Revenue has advised that as a result of L. 2022, S905, beginning January 1, 2023, qualified farmers and nursery operators may purchase building material, fencing material, warranties, and most other items of tangible personal property used primarily (more than 50%) in agricultural operations exempt from sales and use tax. Automobiles, trucks, household appliances, and gasoline or diesel fuel used in vehicles operated upon public highways are not included in this exemption. Agricultural operations means: (1) land, buildings, and machinery used in the commercial production of farm products and nursery stock; and (2) activities carried on in connection with the commercial production of farm products and nursery stock.
Tennessee Sales Tax Exemption Agricultural Operations
