Tax Exemptions
Tax Information Related to Purchase of Products
The tax treatment of products and services varies by state and must comply with applicable state and local sales tax laws.
In some states, an agriculture exemption may apply to the products and/or services. For the exemption to apply, the state may require the purchaser to submit an exemption certificate to the seller for products and services used in the agriculture industry.
Please submit a completed exemption certificate to the below contact and where applicable, sales and use tax exemptions on products and/or services will be applied to your invoices:
Performance Livestock Analytics
ATTN: Billing Department
PO Box 215 Osage, IA 50461
Please let us know if you have any questions or require additional information (billing@cattlekrush.com).
Taxes will be applied starting April 1, 2022. Existing customers must submit an exemption certificate by their next invoice date. All new orders must submit exemption certificates by the first invoice due date.
If exemption certificates are not received, the applicable state and local tax will be included on all invoices.
Alabama
May qualify for partial exemption for equipment and parts; does not apply to ear tags and/or software service subscription. Link to exemption form (ST-EX-A1) from Alabama Department of Revenue.
Alaska
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Arizona
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Arkansas
May qualify for an exemption for equipment; does not apply to parts, ear tags and/or software subscription. Link to exemption form (ST-403) from the Arkansas Department of Finance and Administration.
California
May qualify for partial exemption for equipment, parts and ear tags; partial exemption only applies to the state portion of the sales tax; may also qualify for exemption for software subscription if it is is considered “other animal services”. Link to exemption form (CDTFA-230-D) from the California Department of Tax and Fee Administration.
Colorado
May qualify for an exemption for electronic ear tags and reader; does not apply to equipment, parts and/or software service subscription. Link to exemption form (DR 0511) from the Colorado Department of Revenue.
Connecticut
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (OR-248) from the Connecticut Department of Revenue Services.
Florida
There are no known exemptions for equipment, parts, ear tags or the software subscription.
Georgia
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form from the Georgia Department of Revenue.
Hawaii
There are no known exemptions for equipment, parts, ear tags or the software subscription.
Idaho
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-101) from the Idaho State Tax Commission.
Illinois
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-587) from Illinois Revenue.
Indiana
May qualify for an exemption for equipment and parts; does not apply to ear tags and/or software service subscription. Link to exemption form (ST-105) from Indiana Department of Revenue.
Iowa
The Iowa Department of Revenue states software as a service is exempt from sales tax when purchased by a commercial enterprise and used exclusively by or furnished to that commercial enterprise.
May also qualify for an exemption for equipment and parts; does not apply to ear tags. Link to exemption form (31-014) from Iowa Department of Revenue.
Kansas
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-28F) from the Kansas Department of Revenue.
Kentucky
May qualify for an exemption for equipment and parts; does not apply to ear tags and/or software service subscription. Link to exemption form (51A158) from the Kentucky Department of Revenue.
Louisiana
May qualify for an exemption for equipment and ear tags; does not apply to parts and/or software service subscription. Link to Louisiana Department of Revenue (forms R-1091 and R-1060).
Maine
May qualify for an exemption for equipment and parts; does not apply to ear tags and/or software service subscription. Link to exemption form (ST-A-126) from Maine Revenue Services.
Maryland
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption forms from Comptroller of Maryland.
Massachusetts
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-12) from Massachusetts Department of Revenue.
Michigan
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (3372) from Michigan Department of Treasury.
Minnesota
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-3) from Minnesota Department of Revenue.
Mississippi
May qualify for a partial exemption for equipment and parts; does not apply to ear tags and/or software service subscription. Link to Farmers Affidavit form from the Mississippi Department of Revenue.
Missouri
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (149) from Missouri Department of Revenue.
Montana
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Nebraska
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription.
Ear tags qualify if they are depreciable agricultural machinery and equipment (which means agricultural machinery and equipment that has a determinable life of longer than one year).
Link to exemption form (13) from Nebraska Department of Revenue.
Nevada
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
New Hampshire
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
New Jersey
May qualify for an exemption for equipment, parts, ear tags and software service subscription. Link to exemption form (ST-7) from New Jersey Division of Taxation.
New Mexico
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
New York
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-125) from New York Department of Taxation and Finance.
North Carolina
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (E-595E) from North Carolina Department of Revenue.
North Dakota
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Ohio
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to blanket exemption form from Ohio Department of Taxation.
Oklahoma
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to agriculture exemption application from Oklahoma Taxpayer Access Point.
Oregon
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Pennsylvania
May qualify for an exemption for equipment, parts, ear tags and software service subscription. Link to exemption form (1220) from Pennsylvania Department of Revenue.
Rhode Island
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to farm exemption form from Rhode Island Division of Taxation.
South Carolina
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
South Dakota
There are no known agriculture exemptions for equipment, parts, ear tags or a software subscription.
Tennessee
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form from Tennessee Department of Revenue.
Texas
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (01-924) from the Texas Comptroller.
Utah
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (TC-721) from Utah State Tax Commission.
Vermont
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (S-3A) from Vermont Department of Taxes.
Virginia
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription. Link to exemption form (ST-18) from Virginia Tax.
Washington
May qualify for an exemption for parts; does not apply to equipment, ear tags or software service subscription. Link to exemption form (REV 27 0036) from Washington Department of Revenue.
West Virginia
May qualify for an exemption for equipment, parts, ear tags and software service subscription. Link to exemption form (SSTGB Form F0003) form the West Virginia State Tax Department.
Wisconsin
May qualify for an exemption for equipment, parts and ear tags; does not apply to software service subscription unless used under custom farming services. Link to exemption form (S-211 and S-211-SST) from Wisconsin Department of Revenue.
Wyoming
May qualify for an exemption for equipment; does not apply to parts, ear tags and/or software service subscription. Link to exemption form (SSTGB Form F0003) from Wyoming Department of Revenue.