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.
Maine
-
ME - Out of State Delivery
Replaces BOL for State of Maine
-
ME Maine Ag
Copy of Purchaser's ME exemption card required
- ME Maine Resale
- ME APP-159 Combined Commercial Application
Alabama
Arizona
- AZ - Transaction Privilege Tax Exemption Certificate
-
AZ Resale Exemption Form
Taxpayer Assistance (602) 542-4565
Arkansas
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AR - CommercialFarmExemption-ATV
Required for purchase of ATV/UTV
- 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 Power Farm Equipment
- FL Ag farm use or purpose
-
FL Resale Exemption Form
Annual Resale Certificate issued by the Florida Department of Revenue required
-
FL-Resale - NonResident
Current Resale License issued by the state of residence must be attached
Georgia
- GA Resale Out of State Purchaser
-
GA Resale Certificate
Taxpayer Assistance for GA Ag Exemption (855) 327-6829 or [email protected]
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 - Out of state retailer statement.docx
For out of state retailers only
- KY On-Farm Facility Exemption Form
Louisiana
-
LA-Ag residents
Certificate from LA DOR (R1091) required
-
LA - ATV-UTV
Required for purchase of ATV/UTV
- LA Outside LA 1st Use Certificate
-
LA Resale Exemption Form
LA state-certificate required
Massachusetts
-
MA Resale- ST-4
Must hold a valid Massachusetts sales tax registration
- MA -Ag - ST-12
Maryland
- MD Agricultural Exemption Certificate
-
MD Resale Certificate
Must hold a Maryland resale certificate
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 Resale certificate
-
NM Ag Exemption Form
Ag Exemption Removes Half of the Tax - Buyer Must Pay other Half of Tax
New York
North Carolina
-
NC - Application for Conditional Farmer Exemption
Annual Income Guidelines not met
-
NC- Application for Qualifying Farmer Exemption Certificate
Includes Income Guidelines
- NC Resale Exemption Form
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 Carolina Introduces Card for Agricultural Sales Tax Exemptions - South Carolina Department of Agriculture.pdf
Ag Card Required Click Here To Apply For Ag Card
- SC Resale Certificate
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
Ag Number Required Click Here To Apply For Ag Number
Utah
Vermont
Virginia
Washington
- WA Residents Ag Exemption
- WA Non-Resident Ag Exemptions
-
WA-Resale
Must have a valid WA State Reseller Permit
Wisconsin
West Virginia
- WV - Ag for residents only & Resale certificate all states
-
WV - Business Registration for Farm Exemption
WV Residents only