Sales Tax Exemptions

As a farmer, reseller or non-profit organization you may qualify for tax exempt purchases.  Every state has its own set of rules.  Below you will find some information for a few of the state regarding how to qualify for tax exempt purchases.  Our sellers name and address can be found below which may be required for some forms.

Completed forms must be emailed to use prior to purchase at contact@bootstrapfarmer.com.

Arizona

Arizona allows tax exempt purchases of goods for certain organizations and usages.  You will need to complete Form 5000 prior to purchase to be exempt from sales tax.  If you are a reseller Arizona requires you to fill out Form 5000A.

California

In California unfortunately the sale of farm equipment and machinery is generally taxable.  However some sales can be partially exempt from sales tax. Only the California State 5% tax can be exempt from sales tax.  Local jurisdictions and county taxes are not exempt. 

Here are the 4 requirements for partial exemption (more details here):

  1. Sold to a qualified person
  2. Used exclusively or primarily in producing and harvesting agricultural products. Primarily means 50% or more of the time.
  3. Farm equipment and machinery which includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations.
  4. You must sign and fill out CDTFA-230-D

Colorado

Farmers are allowed to make tax exempt purchases of certain items of tangible personal property used for agricultural purposes.  A full guide can be found on Colorado's Department of Revenue's website here.  To complete a tax exempt purchase we must have a form DR0511 on file. 

Connecticut

In Connecticut you may make tax exempt purchases for products used in farming activities that are consider agricultural production.  To make an exempt purchase you must present a copy of your Farmer Tax Exemption Permit prior to placing an order.  For more details on obtaining a tax exemption permit or learning about what qualifies as a tax exempt purchase read the Farmer's Guide to Sales and Sales and Use Taxes, Motor Vehicle Tax, Estimated Income Tax, and Withholding Tax.

Georgia

You can make agricultural tax exempt purchases in Georgia on qualified agriculture equipment and production inputs via the GATE system.  You must provide a valid and active gate number to place tax exempt orders.  Other sales tax exempt organizations must complete a ST-5 Certificate of Exemption.

Kentucky

Kentucky allows for tax exempt purchases by farmers with an Agriculture Exemption Number.  In order to make a purchase that is tax exempt you must provide a completed Form 51A159.

Maryland

Maryland allows for tax exempt purchases by farmers for farm equipment.  You must register for an exemption certificate.  A copy of the certificate should be given to the vendor prior to purchase.  Your Exemption Certificate Number must be verifiable by the Online Verification of Maryland Tax Accounts Numbers.

Michigan

Farmers/agricultural producers may make tax exempt sales in Michigan.  In order to qualify for a tax exempt purchase you must fill out and sign form 3372.

North Carolina

North Carolina farmers can make tax exempt purchases after applying for a Farmer Exemption Certificate Number.  Once you have your exemption number you will need to complete form E595E.

Ohio

You can make sales tax exempt purchases in Ohio if you are a qualified exempt organization.  All organizations need to complete an Ohio Blanket Exemption Certificate prior to purchasing to have sales taxes removed.  A list of exempt organizations and uses can be found at Ohio's Help-Centers FAQ regarding Sales Tax.

Oklahoma

Oklahoma allows sales tax exemptions on purchase of Agriculture Production products.  Another lesser known exemption is for 100% Disabled Veteran-Service Related Injuries. Applications to get a permit for these exemptions can be applied for using these the Oklahoma Sales Tax Exemption Packet.

A copy of your exemption card must be obtained prior to making a tax exempt purchase.

Pennsylvania

Pennsylvania allows tax exempt purchases of farming equipment.  In order to qualify for tax exempt purchases you must complete a PA Exemption Certificate REV-1220 (both for farmers and resellers).  Before making a tax exempt purchase you need to be familiar with what does and does not qualify for tax exemption as a farmer by reading the Pennsylvania Tax Information For Farmers pamphlet.

Tennessee

Farmers who would like to make tax exempt purchases can do so in Tennessee.  In order to make a tax-free purchase you must present just one of the following:  

Texas

Texas allows sales tax exemption for commercial agricultural producers. You must register for a Ag/Timber exemption number. https://comptroller.texas.gov/taxes/ag-timber/

In order to make a tax exempt purchase in Texas as an agricultural producer you will also need to fill out and sign form 01-924.

Resellers in Texas must be registered to collect sales tax in order to make tax exempt purchases.  Form 01-339 must also be filled out and signed.  Please note in order to apply for resale tax exemption you must be reselling our products. 

Utah 

Famers may elect to make tax exempt purchases in Utah with a certification the items purchased will be used primarily and directly in a commercial farming operation.  To make tax exempt purchases in Utah all buyers must submit a completed TC-721.

Seller's Name and Address

Bootstrap Farmer LLC
151 Crawford Rd
Downingtown, PA 19335