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Last Updated: 5/2/2017

Agricultural Services

Some taxable services are exempt if used in agricultural production. To claim the exemption, you must give the seller a completed Form ST3, Certificate of Exemption. Specify the Agricultural production exemption.

Examples include:

  • Spraying, tilling, fertilizing, and tree trimming services for an apple orchard.
  • Exterminating and pest control services used to prevent or control insect infestation, growing crops, or to control or eradicate predators and other pests for the health and protection of agricultural animals.
  • Disinfecting services used to control or eliminate disease or pests for the health and protection of agricultural animals.
  • Electronic surveillance services used to ensure that turkeys are in good condition and have water and food available.
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