TN Ag Tax Exemption

Ag Tax Exemption Cards Expire in December 2023

Tennessee Agricultural Sales and Use Tax Certificates of Exemption are valid for a four-year period. The current validation period expires on December 31st, 2023. To remain eligible, taxpayers must verify their ability to qualify for the exemption in order to be reissued a certificate. 

In order to be used, tax exemption certificates must be current. Once agricultural tax exemption cards are reissued, expired exemption cards cannot be used for tax-exempt purchases. 

To keep your Tax Exemption card current, you may file for a renewal via the TNTAP site at https://tntap.tn.gov/eservices/_/.

Detailed instructions can be found via the instruction document provided by the TN Dept. of Agriculture: 

https://www.tn.gov/content/dam/tn/revenue/documents/taxes/sales/agricultural_exemption_renewal_2023.pdf.

What Items are Required to Make a Tax Exempt Purchase?

Farmers, nursery operators, and timber harvesters with a current agricultural tax exemption certificate are required to present proof of their tax exemption status directly to the seller when making a tax exempt purchase, which includes in the event of purchasing tax exempt farm equipment. 

Purchasers may use one of the following items to provide to the seller as proof of eligibility:

• A copy of the TN Department of Revenue Agricultural Sales and Use Tax Certificate of Exemption - "for use after January 1, 2023" 
• A copy of the wallet sized exemption card provided by the Department of Revenue
• A fully-completed Streamlined Sales and Use Tax Certificate of Exemption, which includes the exemption number on the certificate or the card issued by the Department of Revenue

If you have questions about your tax exemption card or have lost your card, you may contact Taxpayer Services at (615) 253-0600.

How to Apply for Tax Exemption for the First Time

The TN tax exemption program for farmers and nursery operators provides many benefits to TN producers, especially since the program expanded in 2023 with a new state law that introduced more items to the list of qualifying purchases. These items include building material, fencing material, warranties, and most other items of tangible personal property that are used over 50% of the time for agricultural operations. (More info on eligible items here)

For new producers with growing businesses, the agricultural tax exemption program offers a great opportunity to continue investing in your farming operation or nursery. Those who are interested in applying for a certificate can do so via filling out an application and submitting to the Department of Revenue for consideration. 

Learn more on the TN Department of Revenue's website: https://bit.ly/3LVNn6V

Source: Agricultural Exemption, TN Department of Revenue. https://www.tn.gov/revenue/taxes/sales-and-use-tax/exemptions-certificates-credits/agricultural-exemption.html#:~:text=Agricultural%20certificates%20of%20exemption%20expire,Department%20to%20reissue%20a%20certificate.

Please note that while this information is provided as a courtesy to our customers, Coleman Tractor Company is not an official source for information regarding tax exemption documents and requirements. For information regarding tax exemption, please consult your tax advisor and the TN Dept. of Revenue.