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                                             TENNESSEEDEPARTMENTOFREVENUE 
                                                           Application for the Agricultural 
                                                           Sales and Use Tax Exemption 
                     
1. Entity Name                                                                                                 FEIN/SSN/SOS# ___________________________ 

2. Mailing Address               
                                              S t r e e t                               C it y                              S t a t e      Z IP  C o d e  
3. Entity Phone No.                                                         Email Address                                                                  

4. F a r m  L o c a t io n                                                                                                                                 
                                          S t r e e t                                   C it y                              C o u n t y 
5. E n t it y  C o n t a c t                                                                                                                                  
                                              Name    Phone Number (Required) Email Address 
6. Type of entity:         ☐ Farmer                        ☐ Timber Harvester                     ☐    Nursery Operator 
7. Type of ownership: 
       a.         ☐ Partnership          d. ☐ Sole Proprietorship                                 f.  ☐ Marital Joint Ownership  
                                                                                                       (must provide SSN for joint owners) 
       b.         ☐ Professional LLC     e. ☐ Limited Partnership                                 g. ☐ Limited Liability Company 
       c.         ☐ S Corporation        f.  ☐ Other Professional Corporation                     i.  ☐ Corporation 
8. Applicant must meet at least one of the following criteria to receive the agricultural exemption.  Check all that 
   apply. You must submit proper documentation with application (see instructions). 
       a.  ☐ The owner or lessee of agricultural land from which $1,000 or more of agricultural products were 
                  produced and sold during the year, including payments from government sources.  

       b.  ☐ In the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, 
                  growing, raising, or processing of agricultural products or for the maintenance of agricultural land. 

       c.  ☐ The owner of land that qualifies for taxation under the provisions of the Agricultural Forest and Open 
                  Space Land Act of 1976 (Tenn. Code Ann. § 67-5-1001 et seq.). 

       d.          ☐ Have a federal income tax return that contains one or more of the following: 

                       i.  ☐ Business activity on IRS Schedule F (Profit or Loss from Farming) 

                       ii. ☐ Farm rental activity on IRS Form 4835 (Farm Rental Income and Expenses) or Schedule E 
                           (Supplemental Income and Loss) 
       e.  ☐ Otherwise establish to the satisfaction of the Commissioner of Revenue that you are actively engaged 
                  in the business of raising, harvesting, or otherwise producing agricultural commodities as defined in Tenn. 
                  Code Ann. § 67-6-301(c)(2). 

                                                                   Affidavit of Applicant 
Under penalties of perjury, I declare that to the best of my knowledge this information is true and correct.  I understand that any 
authority given as a result of this application is limited to purchases of the agricultural items specifically listed under Tenn. Code 
Ann. § 67-6-207 that will be used in producing agricultural products, including nursery products, or used for harvesting timber.  
The use of this authority for purposes other than those authorized by law may result in the assessment of additional taxes, 
penalties, and interest. 
P r in t  N a m e                                                                        T it le                                                            
S ig n a t u r e                                                                         D a t e                                                             
                                             Please mail application and attachments to: 
                                                        Tennessee Department of Revenue 
                                                             Taxpayer Services Division 
                                                                   500 Deaderick Street 
                                                                   Nashville, TN  37242 
RV-F1308401 (2-17) 

Tenn. Code Ann. § 67-6-207 provides a sales and use tax exemption to “qualified farmers and nurserymen” for the 
purchase of specifically listed agricultural items.   A qualified farmer or nurseryman is defined as someone who: 
 1)is the owner or lessee of agricultural land from which $1,000 or more of agricultural products were produced and sold 
    during the year, including payments from government sources, 
 2)is in the business of providing for-hire custom agricultural services for the plowing, planting, harvesting, growing, 
    raising, or processing of agricultural products or for the maintenance of agricultural land, 
 3)is the owner of land that qualifies for taxation under the provisions of the Agricultural Forest and Open Space Land 
    Act of 1976, 
 4)has a federal income tax return that contains business activity on IRS Schedule F, farm rental activity on IRS Form 
    4835, and/or farm rental activity on IRS Schedule E, or 
 5)can otherwise establish to the satisfaction of the Commissioner that he/she is actively engaged in the business of 
    raising, harvesting, or otherwise producing agricultural commodities as defined in Tenn. Code Ann. § 67-6-301(c)(2). 
 
A Tennessee farmer, timber harvester, or nursery operator wishing to make tax exempt purchases must obtain the 
Agricultural Sales and Use Tax Certificate of Exemption prior to making purchases without the payment of tax.  Applicants 
must complete this form in its entirety and mail it and all requested information to the Department of Revenue at the 
address on the front page.  If the application is approved, the taxpayer will be issued the Agricultural Sales and Use Tax 
Certificate of Exemption.  The Department reissues the Agricultural Exemption Certificates every four years. 
 
Taxpayers that receive the exemption certificate must provide their vendors with a copy of the certificate, a copy of the 
exemption card included with the certificate, or a fully completed Streamlined Sales Tax Certificate of exemption, which 
must include the Agricultural Exemption Number printed on the certificate.   
 
Agricultural items that may be purchased tax exempt include appliances used directly and principally for the purpose of 
producing agricultural products including nursery products; equipment used exclusively for harvesting timber; gasoline or 
diesel used for agricultural purposes; seeds, seedlings, plants grown from seed; fertilizer; pesticides; livestock and poultry 
feeds; and drugs used for livestock.  
 
Instructions: 
1) - 5)  Business information. 

6)       Indicate the type of entity. 

7)       Indicate the type of legal ownership of the entity. 

8)       You must meet at least one of the listed criteria in order to qualify for the exemption.  Indicate which criteria are 
         met.  You must submit with this application the following supporting documentation depending on the criteria 
         that is selected.   

         a)   Proof of government payments and/or copies of tax returns reflecting income information. 

         b)   Copies of Form 1099. 

         c)   A copy of the qualification of the land under the Agricultural Forest and Open Space Land Act. 

         d)(i)  A copy of Schedule F. 

         d)(ii)  A copy of Form 4835 or Schedule E, whichever is applicable. 

         e)   A detailed statement of why you should qualify for the agricultural exemption.  If you have recently begun 
              agricultural operations or have just acquired your land, you also should submit a business plan that 
              includes the following information: 
                     Date the land was acquired. 
                     Number of acres under cultivation and/or breed and number of livestock being raised. 
                     Projected date of first sale of agricultural product and projected income. 
                     Marketing plan (how will you sell your agricultural product?). 
RV-F1308401 (2-17)