If you sell taxable items, you must charge sales tax unless an exemption applies. If the item qualifies for an exemption, the purchaser must give you a completed Form ST3, Certificate of Exemption.

Taxable Sales

  • Animals sold as farm-working stock, including mules, oxen, and herd dogs
  • Animals sold as pets or to breed pets
  • Hay bales to a contractor for erosion control
  • Manure for purchasers to use on their lawns or gardens (flower, vegetable)
  • Plants and seeds sold to purchasers for home vegetable gardens, lawns, or flower beds
  • Plants, trees, and sod sold to person installing into real property

Nontaxable Sales

  • Feed for agricultural animals, including pets raised for sale, farm-working stock, and breeding stock
  • Grain sold as feed to other agricultural producers
  • Produce such as eggs, honey, fruits, and vegetables