Agricultural Tax Exemption Form
The Agricultural Tax Exemption Form allows qualified agricultural customers to claim a partial sales tax exemption on eligible farm equipment and machinery purchases, as permitted under California law. A & J Vineyard Supply provides this form to help qualifying customers apply the exemption correctly when applicable.
About the Agricultural Tax Exemption
Partial Sales Tax Exemption Overview
Under California law, certain purchases of farm equipment and machinery used primarily in producing and harvesting agricultural products may qualify for a partial exemption from the state portion of sales and use tax. This exemption applies only to qualifying purchases and does not eliminate local or district taxes.
Eligibility and proper use of the exemption are the responsibility of the purchaser. Additional details are outlined directly in the exemption certificate.
(The exemption rules and limitations are defined by the California State Board of Equalization.)
Who Should Use This Form
This form may be applicable to customers who:
- Are engaged in a qualifying agricultural business or agricultural service
- Purchase eligible farm equipment, machinery, or qualifying parts
- Intend to use the purchased items primarily for agricultural production
If you are unsure whether your purchase qualifies, please review the form carefully or consult your tax professional.
How to Submit the Form
To claim the agricultural partial tax exemption, download and complete the exemption certificate and submit it according to the instructions provided in the document. Completed forms should be provided to A & J Vineyard Supply prior to or at the time of purchase, as applicable.
Submitting this form does not guarantee eligibility or acceptance.
Download the Agricultural Tax Exemption Form (PDF)
Use the link below to download the Agricultural Partial Sales Tax Exemption Certificate.
Questions or Assistance
Need Help?
If you have questions about submitting the exemption form or how it applies to a purchase, please contact A & J Vineyard Supply. For tax-specific guidance, consult your tax advisor or the appropriate California tax authority.