According to the Tennessee Department of Revenue website, farmers, nurserymen and timber harvesters beware! “Agricultural exemption certificates for most farmers, nurserymen, and timber harvesters will be expiring on December 31, 2011,” says the DOR.
The advice given by the DOR is to ensure that they have a current address and business status prior to December 2011. The DOR will proactively send out new exemption certificates in December to all currently registered exemption holders. “The new certificate will be valid for the period of January 1, 2012 through December 31, 2015.”
If your business no longer qualifies for the exemption, you are required to contact the Tennessee DOR to update your tax account information and prevent fraudulent use of an exemption certificate.