- Floriculture – cultivating flowering plants
- Horticulture – cultivating fruits, vegetables, and plants
- Silviculture – the care and cultivation of forest trees
Items that Qualify for the Exemption
- Seeds, trees, fertilizers, and herbicides, including when purchased for use by farmers in a federal or state conservation program
- Chemicals used in agricultural production
- Materials, including chemicals, fuels, and electricity purchased by persons engaged in agricultural production to treat waste generated as a result of the production process
- Soil and soil amendments including peat
- Machinery and greenhouse fuel
- Petroleum products and lubricants
- Fuels, electricity, gas, and steam used or consumed in the production process. Specifically, the energy used for climate control or specialized lighting necessary to produce agricultural products
The Fact Sheet also discusses the taxability of repair and replacement parts, ATV’s, accessories, and other items sold with nontaxable products.
To claim the exemptions use Certificate of Exemption, Form ST3.
For Further Information: