Tax and fee exemptions

  1. Law
  2. US Virgin Islands Code
  3. Agriculture
  4. Farming and Fishing
  5. Farmer's, Fishermen and Consumers Assistance
  6. Tax and fee exemptions

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  • Any person who on or before January 1, 2011, was engaged in agriculture as defined in this chapter, or who after January 1, 2011, becomes engaged in agriculture, and who continues to be engaged in agriculture, shall be exempt from payment to the Government of the Virgin Islands of the following:

    • (a) any trade or excise taxes on building materials, supplies, equipment or implements used in connection with and the operation of his agriculture operations; and

    • (b) franchise taxes and license fees directly related to and arising from his agriculture operations, provided, however, that he shall be required to pay a one dollar fee to the Department of Licensing and Consumer Affairs for the purpose of doing business in the Territory, and provided further that he shall be required to pay automobile license fees on any automobiles he may own; and

    • (c) gross receipts taxes on sales of products derived from his agriculture operations; and

    • (d) all fees for the operation of a motorboat or other vessel assessed pursuant to title 25, chapter 15 of the Virgin Islands Code, provided that the motorboat or vessel is directly related to and substantially a part of his agricultural operations.


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