Sales Tax Exemptions

As a farmer, reseller or non-profit organization you may qualify for tax exempt purchases.  Every state has its own set of rules.  Below you will find some information for a few of the states regarding how to qualify for tax exempt purchases.  Our sellers name and address can be found below which may be required for some forms.

Completed forms must be emailed to use prior to purchase at contact@bootstrapfarmer.com.

Arizona

Arizona allows tax exempt purchases of goods for certain organizations and usages.  You will need to complete Form 5000 prior to purchase to be exempt from sales tax.  If you are a reseller Arizona requires you to fill out Form 5000A.

California

In California unfortunately the sale of farm equipment and machinery is generally taxable.  However some sales can be partially exempt from sales tax. Only the California State 5% tax can be exempt from sales tax.  Local jurisdictions and county taxes are not exempt. 

Here are the 4 requirements for partial exemption (more details here):

1. Sold to a qualified person
2. Used exclusively or primarily in producing and harvesting agricultural products. Primarily means 50% or more of the time.
3. Farm equipment and machinery which includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations.
4. You must sign and fill out CDTFA-230-D
   

Colorado

Farmers are allowed to make tax exempt purchases of certain items of tangible personal property used for agricultural purposes.  A full guide can be found on Colorado's Department of Revenue's website here.  To complete a tax exempt purchase we must have a form DR0511 on file. 

Connecticut

In Connecticut you may make tax exempt purchases for products used in farming activities that are consider agricultural production.  To make an exempt purchase you must present a copy of your Farmer Tax Exemption Permit prior to placing an order.  For more details on obtaining a tax exemption permit or learning about what qualifies as a tax exempt purchase read the Farmer's Guide to Sales and Sales and Use Taxes, Motor Vehicle Tax, Estimated Income Tax, and Withholding Tax.

501c3 organizations may also make tax exempt purchases in Connecticut. In order to make tax exempt purchase you must complete form CERT-119 and attach it with your federal Determination Letter issued by the IRS. 

Florida

There are several tax exemption certificates available that can be obtained from this list here.

Georgia

You can make agricultural tax exempt purchases in Georgia on qualified agriculture equipment and production inputs via the GATE system.  You must provide a valid and active gate number to place tax exempt orders.  Other sales tax exempt organizations must complete a ST-5 Certificate of Exemption.

Idaho

Equipment and supplies used directly and primarily for agriculture are exempt. See Idaho Code section 63-3622W. You must fill out Form ST-101 Sales Tax Resale or Exemption Certificate. 

Indiana

You must provide a completed Form ST-105 to qualify for tax exemption on agricultural purchases.

Iowa 

You will need to fill out Iowa Sales/Use/Excise Tax Exemption Certificate to qualify for exemptions for agricultural sales.

Kansas

Farmers can get an agricultural exemption by filling out the ST-28F Agricultural Exemption Certificate Rev. 8-22.

Kentucky

Kentucky allows for tax exempt purchases by farmers with an Agriculture Exemption Number.  In order to make a purchase that is tax exempt you must provide a completed Form 51A159.

Maine

Farmers/agricultural producers can make qualifying tax except purchases after filling out the Seed, Feed, Fertilizer and Other Items Using in Agricultural and Aquacultural Production.

Maryland

Maryland allows for tax exempt purchases by farmers for farm equipment.  You must register for an exemption certificate.  A copy of the certificate should be given to the vendor prior to purchase.  Your Exemption Certificate Number must be verifiable by the Online Verification of Maryland Tax Accounts Numbers.

Massachusetts 

Massachusetts allows for sales tax exemptions for tools and equipment use for agricultural production. You must register for the exemption by submitting a completed Form ST-12.

Michigan

Farmers in Michigan will need to fill out Form 3372, Michigan Sales and Use Tax Certificate of Exemption and submit.

Missouri

Agricultural purchases are exempt from sales tax if you fill out and submit Form 149 to the supplier. 

Minnesota

In Minnesota farm machinery, equipment, implements, and other items are exempt from Sales and Use Tax when they're used in qualifying agricultural production activities. To claim the exemption, you must give your supplier a completed Form ST3, Certificate of Exemption.

Nebraska

For Nebraska customers you must fill out Form 13 and submit it for tax exemption. 

Nevada

Farmers and Agricultural purchases are exempt from sales tax with the use of form SUT 14-0006. 

New Jersey

New Jersey farmers must fill out form ST-7 and submit it to be tax exempt.

New York

New York farmers must fill out form ST-125 and submit it to be tax exempt.

North Carolina

North Carolina farmers can make tax exempt purchases after applying for a Farmer Exemption Certificate Number.  Once you have your exemption number you will need to complete form E595E.

Ohio

You can make sales tax exempt purchases in Ohio if you are a qualified exempt organization.  All organizations need to complete an Ohio Blanket Exemption Certificate prior to purchasing to have sales taxes removed.  A list of exempt organizations and uses can be found at Ohio's Help-Centers FAQ regarding Sales Tax.

Oklahoma

Oklahoma allows sales tax exemptions on purchase of Agriculture Production products.  Another lesser known exemption is for 100% Disabled Veteran-Service Related Injuries. Applications to get a permit for these exemptions can be applied for using these the Oklahoma Sales Tax Exemption Packet.

A copy of your exemption card must be obtained prior to making a tax exempt purchase.

Pennsylvania

Pennsylvania allows tax exempt purchases of farming equipment.  In order to qualify for tax exempt purchases you must complete a PA Exemption Certificate REV-1220 (both for farmers and resellers).  Before making a tax exempt purchase you need to be familiar with what does and does not qualify for tax exemption as a farmer by reading the Pennsylvania Tax Information For Farmers pamphlet.

Rhode Island

Farms wishing to purchase construction materials may be exempt from paying taxes on those materials. You must apply for and provide a tax exempt farm number prior to making your purchase. The Form for Exemption can be found here. 

South Carolina

Farmers in South Carolina must have a SCATE (South Carolina Agriculture Tax Exemption) card to receive an exemption.  More information about the SCATE card can be found at the Tax Exemption for South Carolina Farmers page.

Tennessee

• A copy of the Tennessee Department of Revenue Agricultural Sales and Use Tax Certificate of Exemption
• A copy of the wallet-sized exemption card also provided by the Department of Revenue, or
• A fully-completed Streamlined Sales and Use Tax Certificate of Exemption, which includes the exemption number on the certificate or card issued by the Department
  
  

Texas

Texas allows sales tax exemption for commercial agricultural producers. You must register for a Ag/Timber exemption number. https://comptroller.texas.gov/taxes/ag-timber/. 

In order to make a tax exempt purchase in Texas as an agricultural producer you will also need to fill out and sign form 01-924.

Resellers in Texas must be registered to collect sales tax in order to make tax exempt purchases.  Form 01-339 must also be filled out and signed.  Please note in order to apply for resale tax exemption you must be reselling our products. 

Utah 

Farmers may elect to make tax exempt purchases in Utah with a certification the items purchased will be used primarily and directly in a commercial farming operation.  To make tax exempt purchases in Utah all buyers must submit a completed TC-721.

Vermont

Before making an exempt purchase farmers must fill out and submit Form S-3A available here. 

Virginia 

Before making an exempt purchase farmers must fill out and submit Form ST-18 available here. 

Washington

If you are a farmer or agricultural producer in Washington interested in tax exemptions for wholesale purchases, you may qualify for these benefits under specific regulations. For more information and to see if you qualify, you can view the official documentation here.

West Virginia 

West Virginia farmers must fill out the streamlined Sales Tax exemption Form F0003.

Wisconsin 

Wisconsin farmers must fill out this Form S-211 before making an exempt purchase. 

Seller's Name and Address

Bootstrap Farmer LLC
151 Crawford Rd
Downingtown, PA 19335