Tax Exempt Catalog Ordering

Do you Qualify for Tax Exemption on Seedlings?

To assist landowners in determining if state sales tax is required for their purchased seedlings, the following is offered as a guideline only. The landowner/purchaser is accountable for their decision.

Tax-Exempt

• Seedlings purchased for use in a commercial operation where the landowner intends to produce a product for sale or resale are tax exempt. This would include any seedlings purchased for a reforestation project where the landowner intends to grow and harvest the trees at maturity, seedlings purchased for establishing Christmas tree farms and seedlings purchased by private nurseries for resale.
• If purchasing organization has tax-exempt status due to their type of organization (i.e. government agency, public school, etc.), the purchase may be tax exempt due to their organization type. These organizations will have a tax-exempt number (i.e. 000#######).

Not Tax-Exempt

• Seedlings purchased for planting in a yard, as a buffer, to enhance wildlife or any other use whereby the landowner is not using the seedlings in a commercial enterprise expecting to produce a product for sale or resale are taxable.

To Place A Tax-Exempt Catalog Order

• Tax-exempt orders CANNOT be made on-line through the web store.
  • If you place a tax-exempt order through our on-line Web Store, the sales tax paid CANNOT be refunded.
• For tax-exempt orders, print and complete a catalog order form. Be sure to complete the tax-exempt certification section. Catalog Order Form
  • The catalog includes product descriptions, pricing, pictures and an order form. Seedling Catalog | Seedling Price Guide
  • Mail order form and payment to Augusta Forestry Center, P.O. Box 160, Crimora, VA 24431-0160