Alabama

• Alabama - Big Iron - 1st Time Ag Use
• Alabama - Big Iron - Outside AL Interstate Commerce

Arizona

• AZ - Transaction Privilege Tax Exemption Certificate

  Ag exemption in AZ on new equipment only!

• AZ Resale Exemption Form  

  Taxpayer Assistance (602) 542-4565

Arkansas

• AR - CommercialFarmExemption-ATV

  Required for purchase of ATV/UTV

• AR-Ag Exemption Certificate
• AR Resale Exemption Form  

  Taxpayer Assistance (501) 682-1895

California

• CA - Ag Exemption Form
• CA Resale Exemption Form  

  Must have a valid CA sellers permit

Colorado

• CO Ag Exemption Form
• CO Resale Exemption Form  

Connecticut

• CT Connecticut REG-8, Application for Farmer Tax Exemption Permit

  Must submit an application to the state of Connecticut for Ag Permit

• CT Resale certificate

Florida

• FL Ag Exemption Form
• FL Resale Exemption Form  

  Annual Resale Certificate issued by the Florida Department of Revenue required

• FL-Resale - NonResident

  Current Resale License issued by the state of residence must be attached

Georgia

• GA Resale Out of State Purchaser
• GA Resale Certificate  

  Taxpayer Assistance for GA Ag Exemption (855) 327-6829 or farmtax@agr.georgia.gov

Idaho

• ID Ag Exemption Certificate
• ID Resale Certificate  

Illinois

• IL Ag Exemption Form
• IL Certificate of Resale  

  An out of state buyer must provide in addition to this certification a copy of your out of state sellers permit.

Indiana

• IN Ag Exemption Form
• IN Resale Exemption Form  

Iowa

• IA Ag Exemption Certificate
• IA Resale Exemption Form  

Kansas

• KS-ag
• KS Out-of-State Resale Exemption Form  
• KS Resale Exemption Form  

Kentucky

• KY Application for Agriculural Exemption
• KY ag exemption certificate

  Effective 1-1-2022 buyer required to have an AE from the state of Kentucky to claim exemption

• KY Resale Exemption Form  
• KY On-Farm Facility Exemption Form  

Louisiana

• LA-Ag residents

  Certificate from LA DOR (R1091) required

• LA - ATV-UTV

  Required for purchase of ATV/UTV

• LA Outside LA 1st Use Certificate
• LA Resale Exemption Form

  LA state-certificate required

Massachusetts

• MA Resale- ST-4

  Must hold a valid Massachusetts sales tax registration

• MA -Ag - ST-12

Maryland

• MD Agricultural Exemption Certificate
• MD Resale Certificate

  Must hold a Maryland resale certificate

Maine

• ME Maine Ag

  Copy of Purchaser's ME exemption card required

• ME Maine Resale
• ME APP-159 Combined Commercial Application

Michigan

• MI Ag exemption Certificate
• MI Resale Certificate  

Minnesota

• MN Ag Exemption
• MN Resale Exemption  

Missouri

• MO Ag Exemption Form
• MO Resale Exemption Form  

  Taxpayer Assistance (573) 751-5860

Mississippi

• MS Ag Exemption Form

  1.5% Applies

• MS Resale Exemption Form
• MS Certificate of Interstate Sales

Montana

• Montana Business Registry Resale Certificate

  Montana Business Registry Resale Certificate for out of State Purchases

Nebraska

• NE Ag Exemptions
• NE Resale Certificate  

Nevada

• NV Ag Exemption
• NV Resale Certificate

New Jersey

• NJ Ag Exemption Form
• NJ Resale Exemption Form  

New Mexico

• NM Ag Exemption Form

  Ag Exemption Removes Half of the Tax - Buyer Must Pay other Half of Tax

• NM Resale Exemption Form  

  Must present a Non-Taxable Transaction Certificate

New York

• NY - Ag Exemption Certificate
• NY Resale Exemption Form  

North Carolina

• NC - Application for Conditional Farmer Exemption

  Annual Income Guidelines not met

• NC- Application for Qualifying Farmer Exemption Certificate

  Includes Income Guidelines

• NC Resale Exemption Form  

North Dakota

• ND Resale Certificate  
• ND Ag Exemption

Ohio

• OH Ag exemption
• OH Resale Exemption  

Oklahoma

• OK Resale Exemption Form  

  Taxpayer Assistance (405) 521-3160

• OK Ag Exemption Form  

  Ag Permit Required Click Here To Apply For Permit

Pennsylvania

• PA Ag Exemption Certificate
• PA Resale Exemption Certificate  

Rhode Island

• RI Resale
• RI - Application for Agricultural exemption

  Application to the state required - You will be issued an exemption certificate by the State.

South Carolina

• South Carolina Introduces Card for Agricultural Sales Tax Exemptions - South Carolina Department of Agriculture.pdf

  Ag Card Required Click Here To Apply For Ag Card

• SC Resale Certificate

South Dakota

• SD Guide 2018 Note: Ag equipment is taxable when picked up in the State of South Dakota
• SD Resale Exemption Form  

Tennessee

• TN Application for Agricultural Exemption

  Application to the state must be made and certificate received before sales tax can be removed from purchase

• TN Resale Exemption Form  

Texas

• TX Border States Uniform Sale for Resale Certificate
• TX Resale Exemption Form  

  Taxpayer Assistance - 800-252-5555

• TX Ag Exemption Form  

  Ag Number Required Click Here To Apply For Ag Number

Utah

• UT Ag Exemption Certificate
• UT Resale Exemption Certificate  

Vermont

• VT Ag Exemption Certificate
• VT Resale Certificate

Virginia

• VA Ag Exemption Form
• VA Resale Exemption Form

Washington

• WA Residents Ag Exemption
• WA Non-Resident Ag Exemptions
• WA-Resale  

  Must have a valid WA State Reseller Permit

Wisconsin

• WI Resale Certificate  
• WI Ag Exemption

West Virginia

• WV - Ag for residents only & Resale certificate all states
• WV - Business Registration for Farm Exemption

  WV Residents only

Wyoming

• WY-Ag Exemption Form
• WY Resale Exemption Form