N.J. Admin. Code § 18:24-19.8

Current through Register Vol. 56, No. 24, December 18, 2024

Section 18:24-19.8 - Other exemptions specifically for farmers

(a) Containers, wrapping supplies, and packing supplies are exempt from sales and use tax when purchased by a farmer for any use in that farmer's farming enterprise. N.J.S.A. 54:32B-8.15.

1. The use of the containers in the farming enterprise need not be direct or primary in order for the purchase to qualify for exemption.

2. Examples that qualify for exemption include, but are not limited to:

i. Crates used to store farming implements on the farm;

ii. Returnable and nonreturnable pallets used by a sod farmer to ship sod to market; and

iii. Burlap used to wrap the root balls of trees for sale on a tree farm.

(b) The sale, rental, or lease of a commercial truck, having a manufacturer's gross vehicle weight rating in excess of 18,000 pounds, and registered as a farm vehicle pursuant to N.J.S.A. 39:3-24 or N.J.S.A. 39:3-25 is exempt from sales or use tax pursuant to N.J.S.A. 54:32B-8.4 3(a)(3). (see N.J.A.C. 18:24-7.18)

(c) A fully completed Exempt Use Certificate (Form ST-4) or other approved form shall be used to support a claim for exemption based on (a) or (b) above.

N.J. Admin. Code § 18:24-19.8

Amended by 48 N.J.R. 824(a), effective 5/16/2016