§ 54035 Agricultural Product Exemption Extension

• •If a farmer gets a special rule (like not paying certain taxes) for their crops or animals, that same rule applies even if they give their stuff to a farming group they’re part of.
• •The farming group gets the same break as the single farmer for the same products.
• •This only works if the farmers are members of the group and the products are still under the group’s control.

A farmer doesn’t have to pay sales tax when selling their own apples at a market.

If that farmer joins a group with other apple farmers and the group sells the apples together, they still don’t have to pay sales tax on those apples.