Is there a deadline to apply for the replacement parts for farm machinery and equipment exemption certificate?
No. An eligible farmer may submit an application for an exemption certificate with the Department of Revenue at any time. The Department will review the application and issue an Exemption Certificate for Replacement Parts for Farm Machinery and Equipment if the applicant is an “eligible farmer.” The exemption certificate must be provided to the seller at the time of purchase to exempt the transaction from sales tax.
