Starting January most trailers will be TAXABLE as well as horse feed unless you have a TN "farmer" number. This will surprise a lot of folks as basically trailers and feed have all been non taxable. The affidavit you used to sign is no longer valid. In order to get a number you have to prove that you are a "farmer."
For more clarification the TN dept of Rev site has an entire section devoted to the new rule changes and how to apply.
The write up on the new law is
Tennessee Department of Revenue Farmers, Timber Harvesters, Nurserymen Sales Tax Exemption.
The application to file is
http://state.tn.us/revenue/forms/sales/f1308401.pdf.
The application tells what you have to do to prove you farm or harvest timber, you have to follow what is below, plus other criteria on the application, since we don't farm or sell/lease that would leave us out. lol Applicant must meet at least one of the following criteria for agricultural exemption. (Check all boxes that apply.)
The owner or lessee of agricultural land from which $1,000 or more of agricultural products were produced or sold during the year,including payments from government sources. (Provide proof of government payments and/or copies of tax returns reflect-ing income information.)
In the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, raising, or processing ofagricultural products or for the maintenance of agricultural land. (Provide copies of Form 1099.)