Types of sales tax exemptions
Agricultural & farm use exemptions
Certain states offer sales tax exemptions for qualifying agricultural purchases. Eligibility depends on state regulations, the products being purchased, and how those products will be used.
Please note that not all fencing materials, equipment, or supplies qualify for agricultural exemptions, even when purchased for use on a farm.
Resale exemptions
If you're purchasing products for resale, you may qualify for a sales tax exemption by providing a valid resale certificate or other documentation required by your state.
Products purchased for personal or business use rather than resale generally do not qualify under a resale exemption.
State sales tax exemption forms & guidance
Select your state below to find the applicable resale and agricultural exemption documentation.
| State | Resale | Agricultural | Notes and guidance |
|---|---|---|---|
| Alabama | Provide a copy of your sales tax exemption license. | Additional guidance: Fencing for Agricultural and Livestock Applications (opens in a new tab) | |
| Alaska | Alaska has no statewide sales tax. Local sales taxes may apply. | ||
| Arizona | |||
| Arkansas | Important: Fencing materials are generally taxable under the guidance referenced.Additional guidance: Commercial Farmer Sales Tax Exemption (opens in a new tab) | ||
| California | |||
| Colorado | |||
| Connecticut | Provide a copy of your farmer tax exemption permit. | ||
| Delaware | Delaware has no statewide sales tax. | ||
| Florida | Provide a copy of your Certificate of Exemption. | ||
| Georgia | Georgia Agricultural Tax Exemption (GATE) card required for qualifying purchases. | ||
| Hawaii | Agricultural tax benefits are limited. Verify eligibility with the Hawaii Department of Taxation. | ||
| Idaho | Important: Fencing materials that improve real property may be taxable.Agricultural Purchase Guidance (opens in a new tab) | ||
| Illinois | Important: Agricultural exemptions generally focus on qualifying farm machinery and related equipment. | ||
| Indiana | |||
| Iowa | |||
| Kansas | |||
| Kentucky | |||
| Louisiana | |||
| Maine | |||
| Maryland | Important: Fencing materials are generally taxable; qualifying farm machinery may be exempt. | ||
| Massachusetts | |||
| Michigan | |||
| Minnesota | Important: Agricultural exemptions generally apply to qualifying farm machinery.Exempt Farm Machinery Guidance (opens in a new tab) | ||
| Mississippi | Provide your Mississippi sales tax permit number. | Additional guidance: Business Tax FAQs (opens in a new tab) | |
| Missouri | |||
| Montana | Montana has no statewide general sales tax. | ||
| Nebraska | |||
| Nevada | Important: Agricultural benefits primarily concern qualifying farm machinery. | ||
| New Hampshire | New Hampshire has no statewide general sales tax. | ||
| New Jersey | |||
| New Mexico | Provide the applicable New Mexico Nontaxable Transaction Certificate (NTTC) or other required documentation. | ||
| New York | |||
| North Carolina | |||
| North Dakota | Important: Certain qualifying farm machinery may be subject to a reduced tax rate rather than a full exemption. | ||
| Ohio | |||
| Oklahoma | |||
| Oregon | Oregon has no statewide general sales tax. | ||
| Pennsylvania | |||
| Rhode Island | Provide a copy of your farm exemption documentation. | ||
| South Carolina | |||
| South Dakota | |||
| Tennessee | |||
| Texas | |||
| Utah | |||
| Vermont | |||
| Virginia | Important: Fencing materials are generally taxable under the referenced guidance.Agricultural Tax Law (opens in a new tab) | ||
| Washington | |||
| West Virginia | |||
| Wisconsin | Important: Tools used in constructing fences may be taxable.Agricultural Tax Guidance (PDF, opens in a new tab) | ||
| Wyoming | |||
Important information about exemptions
- Agricultural exemptions do not necessarily apply to fencing materials, fence installation equipment, tools, or accessories.
- A valid exemption certificate may be required before an exemption can be applied to your order.
- Some states offer reduced tax rates rather than complete exemptions.
- Kencove may request additional documentation to verify exemption eligibility.
- Submission of an exemption certificate does not guarantee that every item on an order qualifies.
Disclaimer: please verify state and local tax laws
This information is provided for general guidance only and does not constitute legal or tax advice. Tax laws, exemption qualifications, documentation requirements, and applicable tax rates vary by state and locality and may change without notice.
Customers are responsible for determining whether their purchases qualify for exemption under applicable state and local laws. Please consult your state or local taxing authority or a qualified tax professional before claiming an exemption.
Kencove Farm Fence reserves the right to request supporting documentation and to collect applicable sales tax when exemption requirements have not been satisfied.