New Tennessee Sales & Use Tax Exemption Rules

SnowRidge · Nov 20, 2007

I just received a Tennessee Agricultural Sales and Use Tax Certificate of Exemption in the mail. It is good for four years. I have also been assigned an account ID number, which is listed on the certificate.

According to a letter accompanying the certificate, starting Jan 1, 2008 qualified Tennessee farmers, timber harvesters and nursery operators will be required to provide a copy of the exemption certificate to anyone they purchase exempt materials or services from.

Also, the $250 minimum exemption threshold has been repealed.

Details are supposed to be at Tennessee Department of Revenue, but you will have to dig from there. You can also call (800) 342-1003.

They seem to have generated these certificates from some sort of existing informal records they have been keeping in Nashville. I imagine more than a few eligible people will not automatically receive one of these in the mail.

Anyone in Tennessee who is otherwise eligible and hasn't received a certificate in the mail by the first of December, probably should take some sort of action to jump start their certificate.

AlanB · Nov 20, 2007

Thanks, would think it would go to USDA registered farms, but I have not seen mine yet.

Got to go looking now.

SnowRidge · Nov 20, 2007

AlanB said:
Thanks, would think it would go to USDA registered farms, but I have not seen mine yet.

Got to go looking now.

I don't know how many farms are USDA registered, or if the state has access to that data. A lot of people refused to register. Also, timber harvesters are eligible, too, and I don't think USDA tried to register them.

I think they used old filled out exemption forms that they picked up auditing suppliers. At least that's my guess.

TNhobbyfarmer · Nov 21, 2007

I have not received one yet. I suspect your are correct about how they got your name Snowridge. Just what I wanted, more gov't regulation and intrusion into my life. Oh well, the politicians want every penny they can get their hands on. For everyone that doesn't get one of the exemption certificates, that's more revenue they can confiscate and waste.