Sales Tax Forms
Tax is calculated based on the location of the item not the location of the buyer so make sure you fill out the correct form for your items. In order to claim exemptions, your exemption certificates must be attached to the tax exempt form. Send in the form with your payment or fax to 402-678-2511.
States requiring certificates have a red asterisk. States with blue asterisk mean certificates must be from the state in which exemption is claimed.
Arizona
-
AZ - Transaction Privilege Tax Exemption Certificate
Ag exemption in AZ on new equipment only!
-
AZ Resale Exemption Form
Taxpayer Assistance (602) 542-4565
Alabama
Arkansas
- AR-Ag Exemption Certificate
-
AR Resale Exemption Form
Taxpayer Assistance (501) 682-1895
California
- CA - Ag Exemption Form
-
CA Resale Exemption Form
Must have a valid CA sellers permit
Colorado
Connecticut
-
CT Connecticut REG-8, Application for Farmer Tax Exemption Permit
Must submit an application to the state of Connecticut for Ag Permit
- CT Resale certificate
Florida
- FL Ag Exemption Form
-
FL Resale Exemption Form
Annual Resale Certificate issued by the Florida Department of Revenue required
Georgia
-
GA Resale Certificate
Taxpayer Assistance for GA Ag Exemption (855) 327-6829 or farmtax@agr.georgia.gov
Idaho
Illinois
- IL Ag Exemption Form
-
IL Certificate of Resale
An out of state buyer must provide in addition to this certification a copy of your out of state sellers permit.
Indiana
Iowa
Kansas
Kentucky
- KY Application for Agriculural Exemption
-
KY ag exemption certificate
Effective 1-1-2022 buyer required to have an AE from the state of Kentucky to claim exemption
- KY Resale Exemption Form
- KY On-Farm Facility Exemption Form.pdf
Louisiana
- LA-Ag residents.pdf
- LA Outside LA 1st Use Certificate.pdf
-
LA Resale Exemption Form
LA state-certificate required
Massachusetts
-
MA Resale- ST-4.pdf
Must hold a valid Massachusetts sales tax registration
- MA -Ag - ST-12.pdf
Maryland
- MD Agricultural Exemption Certificate
-
MD Resale Certificate
Must hold a Maryland resale certificate
Maine
-
ME Maine Ag
Copy of Purchaser's ME exemption card required
- ME APP-159 Combined Commercial Application
- ME Maine Resale
Michigan
Minnesota
Missouri
- MO Ag Exemption Form
-
MO Resale Exemption Form
Taxpayer Assistance (573) 751-5860
Mississippi
Montana
-
Montana Business Registry Resale Certificate
Montana Business Registry Resale Certificate for out of State Purchases
Nebraska
Nevada
New Jersey
New Mexico
-
NM Ag Exemption Form
Ag Exemption Removes Half of the Tax - Buyer Must Pay other Half of Tax
-
NM Resale Exemption Form
Must present a Non-Taxable Transaction Certificate
New York
North Carolina
North Dakota
Ohio
Oklahoma
-
OK Resale Exemption Form
Taxpayer Assistance (405) 521-3160
-
OK Ag Exemption Form
Ag Permit Required Click Here To Apply For Permit
Pennsylvania
Rhode Island
- RI Resale
-
RI - Application for Agricultural exemption
Application to the state required - You will be issued an exemption certificate by the State.
South Carolina
South Dakota
- SD Guide 2018 Note: Ag equipment is taxable when picked up in the State of South Dakota
- SD Resale Exemption Form
Tennessee
-
TN Application for Agricultural Exemption
Application to the state must be made and certificate received before sales tax can be removed from purchase
- TN Resale Exemption Form
Texas
- TX Border States Uniform Sale for Resale Certificate
-
TX Resale Exemption Form
Taxpayer Assistance - 800-252-5555
- TX Ag Exemption Form
Utah
Vermont
Virginia
Washington
- WA Ag Exemptions
-
WA-Resale.pdf
Must have a valid WA State Reseller Permit
Wisconsin
West Virgina
-
WV - Ag & Resale certificate
Must have a registration certificate issued by the State of WV