Website Updates: Agricultural Sales Tax Exemption

Beginning January 1, 2023, qualified farmers and nursery operators may purchase building material, fencing material, warranties, and most other items of tangible personal property used primarily (more than 50%) in agricultural operations exempt from sales and use tax.  Read more about the updated agricultural sales tax exemption in important notice #22-14, as well as on our website, in our Tax Manual for Farmers, Nursery Operators, and Timber Harvesters, and these frequently asked questions.