Is the operation of a riding stable or horse boarding facility considered agricultural production?
An operator of a riding stable or horse boarding facility is not engaged in the production of agricultural products and, therefore, does not qualify for the farmer tax exemption permit. Purchases of goods used to carry out the operations of a riding stable or boarding facility are fully taxable. 5. Can a farmer tax exemption permit be issued to the operator of a fish farm or hatchery that engages in breeding fish and confinement raising of fish? No. The operation of a fish farm or hatchery is not considered agricultural production; therefore, the operator cannot be issued a farmer tax exemption permit. HOW TO APPLY: 6. How does a farmer apply for an exemption permit? The applicant must complete an REG-8, Application For Farmer Tax Exemption Permit, sign the application before a notary public and submit it with his or her entire federal income tax return for the preceding taxable year (including Schedule F, Form 1040). If the farm is incorporated, the corporation must submit a pro forma
