Agricultural Supplies

When sold for agricultural purposes, seeds (including plants and seedlings), fertilizer, lime, fungicide, herbicide and insecticide are exempt. These items are exempt when used for raising vegetables at home but are not exempt when used to maintain a flower or other decorative garden or lawn.

The tax does not apply to sales of containers used by a farmer to transport farm products to the market or to sales of baler twine or wire.

Fuel for use in farm equipment or a farm tractor is also exempt.

For more information, see Business Tax Tip #11, Sales and use tax exemptions for agriculture.