Genesee County area residents who have questions about Farm Management should contact Van Varner, Farm Management Extension Educator. Van is available for personal consultations.
Q.Are persons in agriculture exempt from Michigan sales tax?
A. Ag persons may be exempt from Michigan sales tax. However, purchases for building materials or other "stuff" fixed to the land, is not exempt from sales tax. Information regarding Michigan Sales Tax is available by clicking on: http://www.michigan.gov/documents/RAB2002-15_96132_7.pdf .
Key section: Sales to Agricultural Producers. Section 4a(1)(e) of the General Sales Tax Act [MCL 205.54a(1)(e)] and Section 4(1)(f) of the Use Tax Act [MCL 205.94(1)(f)] provide exemption for the sale of tangible personal property to the extent that the property is used or consumed in connection with the production of qualified agricultural or horticultural pursuits as a business enterprise. No sales tax number is required to support this exemption claim but the exemption certificate shall contain a brief statement of the intended use of the purchased item(s).
and a copy of the certificate to fill out and give to merchants: http://www.michigan.gov/documents/3372f_2902_7.pdf on my computer, I can type in my information into the form, print (multiple forms for every merchant), sign and date - give to vendors I do business with. I can not save it to my computer, so may want to print multiple copies.
Additional information, including details on how to obtain an EIN (Employer Identification Number) can be found at: http://www.irs.gov .
Michigan Dept. of Agriculture
USDA website
Ag Markets and Development
For the best local information check with your local MSU Extension office, listed by county in the directory
Integrated pest management (IPM) is a sustainable approach for managing insects, weeds and plant diseases that combines the use of biological control, cultural, physical, and chemical tactics in a way that minimizes economic, health, and environmental risks.
The Crop Advisory Team (CAT) Alert newsletters feature timely pest management information based on current conditions. MSU faculty and Extension field staff write and pest management concerns. Select one of the four editions: fruit, vegetable, field crop and landscape. With the exception of the landscape edition, the information is primarily for commercial production of crops.
Diagnostics Services was established in 1999 as a multi-disciplinary plant health and pest diagnostic facility. Clients (growers, nusery managers, greenhouse operators, home-owners, etc). may submit samples for diagnosis of many types of problems. Samples can be analyzed for the presence of insect pests, pathogens or nematodes. Our weed scientist performs weed identifications and deals with herbicide related problems or issues.
This Web site provides information from Michigan State University, the Michigan Department of Agriculture, the Michigan Department of Natural Resources, the USDA Forest Service, and the USDA Animal and Plant Health Inspection Service (APHIS) to help you find answers to your questions about EAB. It also provides links to other EAB-related Web sites. Please refer back often, as information changes frequently.
Integrated pest management (IPM) is a sustainable approach for managing insects, weeds and plant diseases that combines the use of biological control, cultural, physical, and chemical tactics in a way that minimizes economic, health, and environmental risks.
The Crop Advisory Team (CAT) Alert newsletters feature timely pest management information based on current conditions. MSU faculty and Extension field staff write and pest management concerns. Select one of the four editions: fruit, vegetable, field crop and landscape. With the exception of the landscape edition, the information is primarily for commercial production of crops.
Michigan State University Extension programs are open to all without regard to race, color, national origin, gender, religion, age, disability, political beliefs, sexual orientation, marital status, or family status. Michigan State University, U.S. Department of Agriculture and County cooperating.
Michigan State University is an affirmative action, equal-opportunity employer.
If you have a question, concern, comment, or complaint, please contact: Deanna East, MSUExtension-GeneseeCounty, (989) 758-2500 Joseph Lessard, MichiganStateUniversity, (517) 353-9108
Accommodations for persons with disabilities may be requested by calling the Extension Educator in charge of the program 2 weeks prior to the program or activity to ensure sufficient time to make arrangements. Requests received after this date will be met when possible.
MSU is an affirmative-action, equal-opportunity employer. Michigan State University Extension programs and materials are open to all without regard to race, color, national origin, gender, gender identity, religion, age, height, weight, disability, political beliefs, sexual orientation, marital status, family status or veteran status. Issued in furtherance of MSU Extension work, acts of May 8 and June 30, 1914, in cooperation with the U.S. Department of Agriculture. Thomas G. Coon, Director, MSU Extension, East Lansing, MI 48824. This information is for educational purposes only. Reference to commercial products or trade names does not imply endorsement by MSU Extension or bias against those not mentioned.
