Agricultural Exemption Holders Must Verify Information to Renew

The Department of Revenue reminds agricultural exemption holders that they must verify their exemption with department by December 31, 2023, to keep buying certain agricultural items tax-free.

Agricultural certificates of exemption allow holders to buy certain agricultural items used primarily in agricultural operations, such as fertilizer and farming equipment, without paying sales tax. These exemptions expire every fourth year, and certificates for the current period expire December 31, 2023.

Exemption card holders can renew their cards online by following these directions, or by contacting the department at 615-253-0600 or revenue.support@tn.gov.  Exemption holders should have also received a letter in the mail with instructions on how to renew their cards.

“We recognize the importance of agriculture in Tennessee, and we’re happy to provide this tax relief,” Revenue Commissioner David Gerregano said. “We want to make this process as easy as possible for exemption holders, while also keeping our own records up to date.”

“Agriculture remains the top industry in Tennessee and equipment and supplies are central to successfully operating farming and forestry businesses,” Agriculture Commissioner Charlie Hatcher, D.V.M. said. “Please renew your agricultural exemption as soon as possible so you don’t jeopardize your ability to purchase what you need, tax free.”

For more information about the agricultural tax exemption, visit Revenue’s website. Currently, there are roughly 110,000 agricultural certificate of exemption holders in Tennessee.

The Department of Revenue is responsible for the administration of state tax laws and motor vehicle title and registration laws and the collection of taxes and fees associated with those laws. The department collects about 87 percent of total state revenue. During the 2022 fiscal year, it collected $20.9 billion in state taxes and fees and more than $4.3 billion in taxes and fees for local governments.