Indiana – Limitation on Exemptions for Agricultural Equipment

SALT Report 3190 – The Indiana Department of Revenue published a Letter or Findings (LOF) in October 2013.  The taxpayer, a land owner who purchased a tractor was not entitled to an agricultural exemption for use tax even though “he Continue reading Indiana – Limitation on Exemptions for Agricultural Equipment

Minnesota – Guidance for Nurseries and Greenhouses

SALT Report 1513 – The Minnesota Department of Revenue issued sales and use tax guidance for nurseries and greenhouses. Minnesota provides an exemption to qualified “agricultural production” businesses that purchase items to be used or consumed in… Continue reading Minnesota – Guidance for Nurseries and Greenhouses

Indiana – Agricultural Production Exemption

SALT Report 1501 – The Indiana Department of Revenue issued an updated bulletin regarding exemptions for agricultural production. Indiana law provides several exemptions relating to agricultural production. These exemptions are limited to purchase… Continue reading Indiana – Agricultural Production Exemption

Missouri – Taxability of Logs Used in Construction

SALT Report 1440 – The Missouri Department of Revenue ruled that a taxpayer’s purchase of logs that were used in the construction of a winery did not qualify for the agricultural exemption and is subject to Missouri use tax. The logs were purchase… Continue reading Missouri – Taxability of Logs Used in Construction

Tennessee – Lawnmowers Not Eligible for Agricultural Exemption

SALT Report 1350 – SALT Report 1350 – The Tennessee Department of Revenue issued a Letter Ruling regarding the taxability of lawnmowers and the use of agricultural exemptions. For the sale of a lawnmower to be exempt under Tennessee Cod Ann. 67-… Continue reading Tennessee – Lawnmowers Not Eligible for Agricultural Exemption

Texas – Retailer’s Guide to the Agricultural and Timber Exemption Registration Requirement

SALT Report 1335 – The Texas Comptroller of Public Accounts has released a publication explaining the new requirements for claiming an exemption on qualified commercial agricultural and timber items. Beginning January 1, 2012, purchasers of exempt… Continue reading Texas – Retailer’s Guide to the Agricultural and Timber Exemption Registration Requirement