{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-609.2.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-609.2.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-609.2.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-609.2.html"}],"law_id":79573,"edition_id":1,"section_id":79573,"structure_id":12899,"section_number":"58.1-609.2","catch_line":"Agricultural exemptions","history":"1993, c. 310; 1994, cc. 365, 381; 1999, c. 229; 2006, cc. 331, 361; 2011, c. 466; 2013, c. 223; 2018, c. 362; 2023, cc. 516, 517; 2025, c. 142.","full_text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:\n\n1\n\nCommercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks; turkey poults; rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruit and vegetables; farm machinery; medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market; tangible personal property, except for structural construction materials to be affixed to real property owned or leased by a farmer, necessary for use in agricultural production for market and sold to or purchased by a farmer or contractor; and agricultural supplies provided the same are sold to and purchased by farmers for use in agricultural production, which also includes beekeeping and fish, quail, rabbit and worm farming for market.2\n\nEvery agricultural commodity or kind of seafood sold or distributed by any person to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or consumption in the process of preparing, finishing, or manufacturing such agricultural or seafood commodity for the ultimate retail consumer trade, except when such agricultural or seafood commodity is actually sold or distributed as a marketable or finished product to the ultimate consumer. “Agricultural commodity,” for the purposes of this subdivision, means horticultural, poultry, and farm products, livestock and livestock products, and products derived from bees and beekeeping.3\n\nLivestock and livestock products, poultry and poultry products, and farm and agricultural products, when produced by the farmer and used or consumed by him and the members of his family.4\n\nMachinery, tools, equipment, materials or repair parts therefor or replacement thereof; fuel or supplies; and fishing boats, marine engines installed thereon or outboard motors used thereon, and all replacement or repair parts in connection therewith; provided the same are sold to and purchased by watermen for use by them in extracting fish, bivalves or crustaceans from waters for commercial purposes.5\n\nMachinery or tools or repair parts therefor or replacements thereof, fuel, power, energy or supplies, and cereal grains and other feed ingredients, including, but not limited to, drugs, vitamins, minerals, nonprotein nitrogen, and other supplements or additives, used directly in making feed for sale or resale. Making of feed shall include the mixing of liquid ingredients.6\n\nMachinery or tools and repair parts therefor or replacements thereof, fuel, power, energy or supplies, used directly in the harvesting of forest products for sale or for use as a component part of a product to be sold. Harvesting of forest products shall include all operations prior to the transport of the harvested product used for (i) removing timber or other forest products from the harvesting site, (ii) complying with environmental protection and safety requirements applicable to the harvesting of forest products, (iii) obtaining access to the harvesting site, and (iv) loading cut timber or other forest products onto highway vehicles for transportation to storage or processing facilities.7\n\nFruits, vegetables, and eggs, as described in § 3.2-5305, raised and sold by an individual at local farmers markets and roadside stands, when such individual’s annual income from such sales does not exceed $2,500.8\n\nThe following property used directly in producing agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility:\n\t\t\ta. Internal components or materials, whether or not they are affixed to real property, required (i) to create, support, and maintain the necessary growing environment for plants, including towers for growing plants; conveyances for moving such towers; and insulation, partitions, and cladding; (ii) for lighting systems; (iii) for heating, cooling, humidification, dehumidification, and air circulation systems; and (iv) for watering and water treatment systems;\n\t\t\tb. External components, machinery, and equipment required (i) for heating, cooling, humidification, dehumidification, and air circulation systems; (ii) for utility upgrades and related distribution infrastructure; and (iii) for creating, supporting, and maintaining the necessary growing environment for plants; and\n\t\t\tc. Structural components of (i) insulation, partitions, or cladding used in indoor vertical farming to create and maintain the necessary growing environment for plants or (ii) translucent or transparent elements, including windows, walls, and roofs, that allow sunlight in greenhouses to create and maintain the necessary growing environment for plants.\n\t\t\tFor purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility” includes indoor vertical farming or a greenhouse, regardless of whether the greenhouse is affixed to real property and, “agricultural products” includes any horticultural, floricultural, viticulture, or other farm crops. However, the exemption provided by this subdivision shall not apply to property used in producing cannabis or any derivative of cannabis.","order_by":null,"text":{"0":{"id":285113,"text":"The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605 and 58.1-606 shall not apply to the following:","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1,"next_prefix":"1"},"1":{"id":285114,"text":"Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and other livestock; semen; breeding fees; baby chicks; turkey poults; rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruit and vegetables; farm machinery; medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of agricultural production animals or for resale to a farmer for direct use in producing an agricultural product for market; tangible personal property, except for structural construction materials to be affixed to real property owned or leased by a farmer, necessary for use in agricultural production for market and sold to or purchased by a farmer or contractor; and agricultural supplies provided the same are sold to and purchased by farmers for use in agricultural production, which also includes beekeeping and fish, quail, rabbit and worm farming for market.","type":"section","prefixes":["1"],"prefix":"1","entire_prefix":"1","prefix_anchor":"1","level":1,"prior_prefix":"","next_prefix":"2"},"2":{"id":285115,"text":"Every agricultural commodity or kind of seafood sold or distributed by any person to any other person who purchases not for direct consumption but for the purpose of acquiring raw products for use or consumption in the process of preparing, finishing, or manufacturing such agricultural or seafood commodity for the ultimate retail consumer trade, except when such agricultural or seafood commodity is actually sold or distributed as a marketable or finished product to the ultimate consumer. “Agricultural commodity,” for the purposes of this subdivision, means horticultural, poultry, and farm products, livestock and livestock products, and products derived from bees and beekeeping.","type":"section","prefixes":["2"],"prefix":"2","entire_prefix":"2","prefix_anchor":"2","level":1,"prior_prefix":"1","next_prefix":"3"},"3":{"id":285116,"text":"Livestock and livestock products, poultry and poultry products, and farm and agricultural products, when produced by the farmer and used or consumed by him and the members of his family.","type":"section","prefixes":["3"],"prefix":"3","entire_prefix":"3","prefix_anchor":"3","level":1,"prior_prefix":"2","next_prefix":"4"},"4":{"id":285117,"text":"Machinery, tools, equipment, materials or repair parts therefor or replacement thereof; fuel or supplies; and fishing boats, marine engines installed thereon or outboard motors used thereon, and all replacement or repair parts in connection therewith; provided the same are sold to and purchased by watermen for use by them in extracting fish, bivalves or crustaceans from waters for commercial purposes.","type":"section","prefixes":["4"],"prefix":"4","entire_prefix":"4","prefix_anchor":"4","level":1,"prior_prefix":"3","next_prefix":"5"},"5":{"id":285118,"text":"Machinery or tools or repair parts therefor or replacements thereof, fuel, power, energy or supplies, and cereal grains and other feed ingredients, including, but not limited to, drugs, vitamins, minerals, nonprotein nitrogen, and other supplements or additives, used directly in making feed for sale or resale. Making of feed shall include the mixing of liquid ingredients.","type":"section","prefixes":["5"],"prefix":"5","entire_prefix":"5","prefix_anchor":"5","level":1,"prior_prefix":"4","next_prefix":"6"},"6":{"id":285119,"text":"Machinery or tools and repair parts therefor or replacements thereof, fuel, power, energy or supplies, used directly in the harvesting of forest products for sale or for use as a component part of a product to be sold. Harvesting of forest products shall include all operations prior to the transport of the harvested product used for (i) removing timber or other forest products from the harvesting site, (ii) complying with environmental protection and safety requirements applicable to the harvesting of forest products, (iii) obtaining access to the harvesting site, and (iv) loading cut timber or other forest products onto highway vehicles for transportation to storage or processing facilities.","type":"section","prefixes":["6"],"prefix":"6","entire_prefix":"6","prefix_anchor":"6","level":1,"prior_prefix":"5","next_prefix":"7"},"7":{"id":285120,"text":"Fruits, vegetables, and eggs, as described in § 3.2-5305, raised and sold by an individual at local farmers markets and roadside stands, when such individual’s annual income from such sales does not exceed $2,500.","type":"section","prefixes":["7"],"prefix":"7","entire_prefix":"7","prefix_anchor":"7","level":1,"prior_prefix":"6","next_prefix":"8"},"8":{"id":285121,"text":"The following property used directly in producing agricultural products for market in an indoor, closed, controlled-environment commercial agricultural facility:\n\t\t\ta. Internal components or materials, whether or not they are affixed to real property, required (i) to create, support, and maintain the necessary growing environment for plants, including towers for growing plants; conveyances for moving such towers; and insulation, partitions, and cladding; (ii) for lighting systems; (iii) for heating, cooling, humidification, dehumidification, and air circulation systems; and (iv) for watering and water treatment systems;\n\t\t\tb. External components, machinery, and equipment required (i) for heating, cooling, humidification, dehumidification, and air circulation systems; (ii) for utility upgrades and related distribution infrastructure; and (iii) for creating, supporting, and maintaining the necessary growing environment for plants; and\n\t\t\tc. Structural components of (i) insulation, partitions, or cladding used in indoor vertical farming to create and maintain the necessary growing environment for plants or (ii) translucent or transparent elements, including windows, walls, and roofs, that allow sunlight in greenhouses to create and maintain the necessary growing environment for plants.\n\t\t\tFor purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility” includes indoor vertical farming or a greenhouse, regardless of whether the greenhouse is affixed to real property and, “agricultural products” includes any horticultural, floricultural, viticulture, or other farm crops. However, the exemption provided by this subdivision shall not apply to property used in producing cannabis or any derivative of cannabis.","type":"section","prefixes":["8"],"prefix":"8","entire_prefix":"8","prefix_anchor":"8","level":1,"prior_prefix":"7"}},"ancestry":[{"id":12899,"edition_id":1,"name":"Retail Sales and Use Tax","identifier":"6","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:43:59","date_modified":"2026-06-26 03:43:59","permalink":{"id":254543,"object_type":"structure","relational_id":12899,"identifier":"6","token":"58.1\/I\/6","url":"\/58.1\/I\/6\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 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business","url":"\/58.1-629\/","token":"58.1\/I\/6\/58.1-629","metadata":false},{"id":55126,"structure_id":12899,"section_number":"58.1-630","catch_line":"Bond","url":"\/58.1-630\/","token":"58.1\/I\/6\/58.1-630","metadata":false},{"id":85024,"structure_id":12899,"section_number":"58.1-631","catch_line":"Jeopardy assessment","url":"\/58.1-631\/","token":"58.1\/I\/6\/58.1-631","metadata":false},{"id":66937,"structure_id":12899,"section_number":"58.1-632","catch_line":"Memorandum of lien","url":"\/58.1-632\/","token":"58.1\/I\/6\/58.1-632","metadata":false},{"id":55254,"structure_id":12899,"section_number":"58.1-633","catch_line":"Records","url":"\/58.1-633\/","token":"58.1\/I\/6\/58.1-633","metadata":false},{"id":77125,"structure_id":12899,"section_number":"58.1-634","catch_line":"Period of limitations","url":"\/58.1-634\/","token":"58.1\/I\/6\/58.1-634","metadata":false},{"id":71272,"structure_id":12899,"section_number":"58.1-635","catch_line":"Failure to file return; fraudulent 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expiration date, see Editor's notes) Personal protective equipment exemption","url":"\/58.1-609.14\/","token":"58.1\/I\/6\/58.1-609.14","metadata":false},"next_section":{"id":69050,"structure_id":12899,"section_number":"58.1-609.3","catch_line":"Commercial and industrial exemptions","url":"\/58.1-609.3\/","token":"58.1\/I\/6\/58.1-609.3","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-609.2\/","history_text":"

This law was first created in 1993. The record of its establishment is cataloged in chapter 310 of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year. Unfortunately, the 1993 \u201cActs\u201d aren\u2019t available online. It has been modified 8 times. Those modifications are cataloged by \u201cThe Acts of Assembly,\u201d a state publication, by year and chapter. Those modifications that can be read on the General Assembly\u2019s website will be linked accordingly. Those modifications are as follows: in 1994, chapters 365<\/a> and 381<\/a>; in 1999, chapter 229<\/a>; in 2006, chapters 331<\/a> and 361<\/a>; in 2011, chapter 466<\/a>; in 2013, chapter 223<\/a>; in 2018, chapter 362<\/a>; in 2023, chapters 516<\/a> and 517<\/a>; in 2025, chapter 142<\/a>.<\/p>","references":[{"id":70726,"section_number":"58.1-2403","catch_line":"Exemptions","order_by":null,"url":"\/58.1-2403\/"},{"id":79607,"section_number":"58.1-3505","catch_line":"Classification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exempt","order_by":null,"url":"\/58.1-3505\/"},{"id":74994,"section_number":"58.1-610","catch_line":"Contractors","order_by":null,"url":"\/58.1-610\/"}],"refers_to":[{"id":60027,"section_number":"3.2-5305","catch_line":"Certain producers exempt from law","order_by":null,"url":"\/3.2-5305\/"},{"id":64845,"section_number":"58.1-605","catch_line":"To what extent and under what conditions cities and counties may levy local sales taxes; collection thereof by Commonwealth and return of revenue to each city or county entitled thereto","order_by":null,"url":"\/58.1-605\/"},{"id":85798,"section_number":"58.1-606","catch_line":"To what extent and under what conditions cities and counties may levy local use tax; collection thereof by Commonwealth and return of revenues to the cities and counties","order_by":null,"url":"\/58.1-606\/"}],"permalink":{"id":254669,"object_type":"law","relational_id":79573,"identifier":"58.1-609.2","token":"58.1\/I\/6\/58.1-609.2","url":"\/58.1-609.2\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-609.2\/","token":"58.1\/I\/6\/58.1-609.2","dublin_core":{"Title":"Agricultural exemptions","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-609.2","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

The tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7 58.1-605<\/a> and 58.1-606<\/a> shall not apply to the following:<\/p><\/section>\n\t\t\t\t\t\t

1.<\/span> Commercial feeds; seeds; plants; fertilizers; liming materials<\/span>; breeding and other livestock; semen; breeding fees; baby chicks; turkey poults; rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying or curing crops; baler twine; containers for fruit and vegetables; farm machinery; medicines and drugs sold to a veterinarian provided they are used or consumed directly in the care, medication, and treatment of agricultural production animals or for resale to a farmer for direct use<\/span> in producing an agricultural product for market; tangible personal property<\/span>, except for structural construction materials<\/span> to be affixed to real property owned or leased by a farmer, necessary for use<\/span> in agricultural production for market and sold to or purchased by a farmer or contractor; and agricultural supplies provided the same are sold to and purchased by farmers for use<\/span> in agricultural production, which also includes beekeeping and fish, quail, rabbit and worm farming for market. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

2.<\/span> Every agricultural commodity or kind of seafood sold or distributed by any person<\/span> to any other person<\/span> who purchases not for direct consumption but for the purpose of acquiring raw products for use<\/span> or consumption in the process of preparing, finishing, or manufacturing<\/span> such agricultural or seafood commodity for the ultimate retail consumer trade, except when such agricultural or seafood commodity is actually sold or distributed as a marketable or finished product to the ultimate consumer. “Agricultural commodity,” for the purposes of this subdivision, means horticultural, poultry, and farm products, livestock and livestock products, and products derived from bees and beekeeping. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

3.<\/span> Livestock and livestock products, poultry and poultry products, and farm and agricultural products<\/span>, when produced by the farmer and used or consumed by him and the members of his family. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

4.<\/span> Machinery, tools, equipment, materials<\/span> or repair parts therefor or replacement thereof; fuel or supplies; and fishing boats, marine engines installed thereon or outboard motors used thereon, and all replacement or repair parts in connection therewith; provided the same are sold to and purchased by watermen for use<\/span> by them in extracting fish, bivalves or crustaceans from waters for commercial purposes. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

5.<\/span> Machinery or tools or repair parts therefor or replacements thereof, fuel, power, energy or supplies, and cereal grains and other feed ingredients, including, but not limited to, drugs, vitamins, minerals, nonprotein nitrogen, and other supplements or additives, used directly in making feed for sale<\/span> or resale. Making of feed shall include the mixing of liquid ingredients. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

6.<\/span> Machinery or tools and repair parts therefor or replacements thereof, fuel, power, energy or supplies, used directly in the harvesting of forest products for sale<\/span> or for use<\/span> as a component part of a product to be sold. Harvesting of forest products shall include all operations prior to the transport of the harvested product used for (i) removing timber or other forest products from the harvesting site, (ii) complying with environmental protection and safety requirements applicable to the harvesting of forest products, (iii) obtaining access to the harvesting site, and (iv) loading cut timber or other forest products onto highway vehicles for transportation to storage<\/span> or processing facilities. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

7.<\/span> Fruits, vegetables, and eggs, as described in § 3.2-5305<\/a>, raised and sold by an individual at local farmers markets and roadside stands, when such individual’s annual income from such sales<\/span> does not exceed $2,500. <\/i><\/a><\/p><\/section>\n\t\t\t\t\t\t

8.<\/span> The following property used directly in producing agricultural products<\/span> for market in an indoor, closed, controlled-environment commercial agricultural facility<\/span>:\n\t\t\ta. Internal components or materials<\/span>, whether or not they are affixed to real property, required (i) to create, support, and maintain the necessary growing environment for plants, including towers for growing plants; conveyances for moving such towers; and insulation, partitions<\/span>, and cladding; (ii) for lighting systems; (iii) for heating, cooling, humidification, dehumidification, and air circulation systems; and (iv) for watering and water treatment systems;\n\t\t\tb. External components, machinery, and equipment required (i) for heating, cooling, humidification, dehumidification, and air circulation systems; (ii) for utility upgrades and related distribution<\/span> infrastructure; and (iii) for creating, supporting, and maintaining the necessary growing environment for plants; and\n\t\t\tc. Structural components of (i) insulation, partitions<\/span>, or cladding used in indoor vertical farming to create and maintain the necessary growing environment for plants or (ii) translucent or transparent elements, including windows, walls, and roofs, that allow sunlight in greenhouses to create and maintain the necessary growing environment for plants.\n\t\t\tFor purposes of this subdivision, “indoor, closed, controlled-environment commercial agricultural facility<\/span>” includes indoor vertical farming or a greenhouse, regardless of whether the greenhouse is affixed to real property and, “agricultural products<\/span>” includes any horticultural, floricultural, viticulture, or other farm crops. However, the exemption provided by this subdivision shall not apply to property used in producing cannabis or any derivative of cannabis. <\/i><\/a><\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nAGRICULTURAL EXEMPTIONS (\u00a7 58.1-609.2)\n\nThe tax imposed by this chapter or pursuant to the authority granted in \u00a7\u00a7\n58.1-605 and 58.1-606 shall not apply to the following:\n\n1. Commercial feeds; seeds; plants; fertilizers; liming materials; breeding and\nother livestock; semen; breeding fees; baby chicks; turkey poults; rabbits;\nquail; llamas; bees; agricultural chemicals; fuel for drying or curing crops;\nbaler twine; containers for fruit and vegetables; farm machinery; medicines and\ndrugs sold to a veterinarian provided they are used or consumed directly in the\ncare, medication, and treatment of agricultural production animals or for resale\nto a farmer for direct use in producing an agricultural product for market;\ntangible personal property, except for structural construction materials to be\naffixed to real property owned or leased by a farmer, necessary for use in\nagricultural production for market and sold to or purchased by a farmer or\ncontractor; and agricultural supplies provided the same are sold to and\npurchased by farmers for use in agricultural production, which also includes\nbeekeeping and fish, quail, rabbit and worm farming for market.\n\n2. Every agricultural commodity or kind of seafood sold or distributed by any\nperson to any other person who purchases not for direct consumption but for the\npurpose of acquiring raw products for use or consumption in the process of\npreparing, finishing, or manufacturing such agricultural or seafood commodity\nfor the ultimate retail consumer trade, except when such agricultural or seafood\ncommodity is actually sold or distributed as a marketable or finished product to\nthe ultimate consumer. “Agricultural commodity,” for the purposes of\nthis subdivision, means horticultural, poultry, and farm products, livestock and\nlivestock products, and products derived from bees and beekeeping.\n\n3. Livestock and livestock products, poultry and poultry products, and farm and\nagricultural products, when produced by the farmer and used or consumed by him\nand the members of his family.\n\n4. Machinery, tools, equipment, materials or repair parts therefor or\nreplacement thereof; fuel or supplies; and fishing boats, marine engines\ninstalled thereon or outboard motors used thereon, and all replacement or repair\nparts in connection therewith; provided the same are sold to and purchased by\nwatermen for use by them in extracting fish, bivalves or crustaceans from waters\nfor commercial purposes.\n\n5. Machinery or tools or repair parts therefor or replacements thereof, fuel,\npower, energy or supplies, and cereal grains and other feed ingredients,\nincluding, but not limited to, drugs, vitamins, minerals, nonprotein nitrogen,\nand other supplements or additives, used directly in making feed for sale or\nresale. Making of feed shall include the mixing of liquid ingredients.\n\n6. Machinery or tools and repair parts therefor or replacements thereof, fuel,\npower, energy or supplies, used directly in the harvesting of forest products\nfor sale or for use as a component part of a product to be sold. Harvesting of\nforest products shall include all operations prior to the transport of the\nharvested product used for (i) removing timber or other forest products from the\nharvesting site, (ii) complying with environmental protection and safety\nrequirements applicable to the harvesting of forest products, (iii) obtaining\naccess to the harvesting site, and (iv) loading cut timber or other forest\nproducts onto highway vehicles for transportation to storage or processing\nfacilities.\n\n7. Fruits, vegetables, and eggs, as described in § 3.2-5305, raised and\nsold by an individual at local farmers markets and roadside stands, when such\nindividual’s annual income from such sales does not exceed $2,500.\n\n8. The following property used directly in producing agricultural products for\nmarket in an indoor, closed, controlled-environment commercial agricultural\nfacility:\n\t\t\ta. Internal components or materials, whether or not they are affixed to real\nproperty, required (i) to create, support, and maintain the necessary growing\nenvironment for plants, including towers for growing plants; conveyances for\nmoving such towers; and insulation, partitions, and cladding; (ii) for lighting\nsystems; (iii) for heating, cooling, humidification, dehumidification, and air\ncirculation systems; and (iv) for watering and water treatment systems;\n\t\t\tb. External components, machinery, and equipment required (i) for heating,\ncooling, humidification, dehumidification, and air circulation systems; (ii) for\nutility upgrades and related distribution infrastructure; and (iii) for\ncreating, supporting, and maintaining the necessary growing environment for\nplants; and\n\t\t\tc. Structural components of (i) insulation, partitions, or cladding used in\nindoor vertical farming to create and maintain the necessary growing environment\nfor plants or (ii) translucent or transparent elements, including windows,\nwalls, and roofs, that allow sunlight in greenhouses to create and maintain the\nnecessary growing environment for plants.\n\t\t\tFor purposes of this subdivision, “indoor, closed,\ncontrolled-environment commercial agricultural facility” includes indoor\nvertical farming or a greenhouse, regardless of whether the greenhouse is\naffixed to real property and, “agricultural products” includes any\nhorticultural, floricultural, viticulture, or other farm crops. However, the\nexemption provided by this subdivision shall not apply to property used in\nproducing cannabis or any derivative of cannabis.\n\nHISTORY: 1993, c. 310; 1994, cc. 365, 381; 1999, c. 229; 2006, cc. 331, 361;\n2011, c. 466; 2013, c. 223; 2018, c. 362; 2023, cc. 516, 517; 2025, c. 142.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}