N.J.A.C. 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.
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The use of the containers in the farming enterprise need not be direct or primary in order for the purchase to qualify for exemption.
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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-8.43(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.