: Machinery and equipment used primarily for manufacturing, fabricating, or refining products to be sold at retail.
: Materials like seeds, nutrients, and farm machinery used directly in agricultural production. : Machinery and equipment used primarily for manufacturing,
: Items purchased for the purpose of selling them later in the normal course of business. : Machinery and equipment used primarily for manufacturing,
: Sellers must keep a completed copy of this form in their records to justify why they did not collect sales tax; otherwise, they may be held liable for the uncollected tax. : Machinery and equipment used primarily for manufacturing,
: Most certificates are considered "blanket" certificates that remain in force as long as the purchaser continues making regular purchases, though it is recommended to update them every 3–5 years. Common Uses for Exemption