Form Rv-F1308401 - Application For Registration Agricultural Sales And Use Tax Certificate Of Exemption - 2009 Page 2

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SALES AND USE TAX APPLICATION TO FARMING, TIMBER HARVESTING, NURSERY OPERATIONS, AND AGRITOURISM
Dear Tennessee Taxpayer,
In 2007, the Tennessee General Assembly enacted a revision of the exemptions and reduced rates of sales and use
tax for farmers, timber harvesters, and nursery operators effective January 1, 2008. As before, not all purchases by
farmers, timber harvesters, or nursery operators are exempt from the sales or use tax. This booklet is designed to
help farmers, timber harvesters, nursery operator, and dealers from whom they buy, to understand the scope of
exemptions and reduced rates, the purchases that remain taxable, and how effectively to administer these tax
provisions.
It is imperative that the reader understand that the information provided is general in nature. The excerpts from the
sales tax law are through the 2007 legislative session. The opinions expressed here are informal and do not
constitute a revenue or letter ruling pursuant to the provisions of Tennessee Code Annotated Section 67-1-109.
Future amendments, court decisions, regulation charges, or other factors could change the opinions expressed
herein.
The locations, addresses, and phone numbers of the regional offices of the Taxpayer and Vehicle Services Division
are provided for your convenience for additional questions or discussion. The Department of Revenue hopes this
will be beneficial to you. You are encouraged to use our resources for future communication.
If you have any questions, you may call any of our HELP NUMBERS:
Tennessee Department of Revenue
Toll-Free: (800) 342-1003
Taxpayer and Vehicle Services Division
Out-of-State: (615) 253-0600
rd
Andrew Jackson Building, 3
Floor
TDD: (615) 741-7398
500 Deaderick Street
Nashville, Tennessee 37242-1099
Regional Offices
Nashville:
Chattanooga:
Jackson:
1321 Murfreesboro Road
540 McCallie Avenue
Lowell Thomas State Office Building
Nashville, TN 37217
Suite 350
225 Dr. Martin L. King Jr. Drive
(615) 360-0423
Chattanooga, TN 37402
Suite 340
(423) 634-6266
Jackson, TN 38301
(731) 423-5747
Johnson City:
Knoxville
Memphis
204 High Point Drive
531 Henley Street
3150 Appling Road
Johnson City, TN 37601
Room 606
Bartlett, TN 38133
(423) 854-5321
Knoxville, TN 37902
(901) 213-1400
(865) 594-6100
1

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