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SALES AND USE TAX APPLICATION TO FARMING, TIMBER HARVESTING, NURSERY OPERATIONS, AND AGRITOURISM

No. Trucks and automobiles are specifically listed in the statute as types of machinery that will not qualify for the

exemption.

12. I have a truck that is used exclusively for farm use. Are the tires and/or other repairs on the truck exempt

from sales tax?

No. Tenn. Code Ann. Section 67-6-207 specifically provides that a truck is not farm equipment. Since the truck is

subject to the sales tax, any tires, replacement parts, and labor performed on the truck are subject to the sales tax.

The same answer applies to the trucks and trailers that loggers use to remove harvested timber from the forest.

13. Is water used for agricultural purposes exempt from tax?

No. Water is not listed in the statute as an item that a qualified farmer, timber harvester, or nursery operator may

purchase tax exempt.

ATV’s

14. Previously, when I bought an ATV as farm equipment, I was required to pay the sales tax and petition for

a refund. Will this process continue after January 1, 2008?

No. Farmers, nursery operators, and timber harvesters who have an agricultural exemption certificate may pay

present the certificate to the dealer and purchase the ATV tax exempt. The exemption is available only when the

name on the billing and the title and registration is identical to the name on the Agricultural Sales and Use Tax

Certificate of Exemption.

15. I have a “four wheeler” that qualifies as farm equipment. I am having it repaired. Is the repair exempt?

Yes. The purchaser must present the agricultural exemption certificate to purchase the repair parts and repair labor

for the qualified “four wheeler” exempt from tax.

Repair

16. Has anything about repair to qualified farm equipment changed?

No. Repair and replacement parts and labor to repair qualified machinery, equipment, or appliances are exempt from

the sales tax when billed to and paid for a person holding the agricultural exemption certificate.

17. Are batteries, oil filters, fuel filters, and air filters purchased to replace like articles on farm equipment

exempt from sales tax?

Yes. These are considered replacement parts and, when sold to a qualified farmer, timber harvester, or nursery

operator for use on qualifying machinery, can be purchased tax exempt.

18. Are replacement tires and rims for tractors, combines, livestock trailers, and other qualifying equipment

and machinery tax exempt?

Yes. These are considered replacement parts and, when sold to a qualified farmer, timber harvester, or nursery

operator for use on qualifying machinery, can be purchased tax exempt.

19. Is the tire disposal fee part of the price of the tire and exempt from tax for qualified machinery, or is the

tire disposal fee subject to sales tax, since it is itemized on the invoice separate from the tire?

Assuming the tire is a qualified repair or replacement part for qualifying farm equipment, the tire disposal fee is

equally exempt when purchased by a holder of the agricultural certificate of exemption.

Form Rv-F1308401 - Application For Registration Agricultural Sales And Use Tax Certificate Of Exemption - 2009 Page 10