Section 40-23-4.3
Exemption form for certain agricultural purposes.
In connection with the purchases of tangible personal property described in subdivisions (2), (4), and (22) of subsection (a) of Section 40-23-4, and therefore exempt from taxation as therein provided, the filing by the purchaser at retail of such property with the seller of a certificate in substantially the following form shall relieve the seller of any obligation to collect tax under Chapter 23 of this title with respect to the sales described therein:
| Exemption Certification Respecting |
| Fertilizers, Insecticides, Fungicides, and Seedlings |
| The undersigned | __________________________________ |
| (name) (address) |
| _______________________, hereby certifies that the items of |
| (SCS Farm number, if available) |
| tangible personal property purchased by the undersigned on this date from |
| ____________________ (itemized receipt attached) will be used |
| (name of retailer) |
| ______________________ | ___________________ |
| (Signature) | (Date) |
The seller shall furnish a copy of said certificate, with receipt attached, to the purchaser and must retain the original thereof for examination by the Department of Revenue for a period of not less than one year from the date thereof.
(Acts 1992, No. 92-343, p. 720, §4.)