| State | Scope of Exemption for Commercial Hazelnut Planting & Production | Required Exemption Form | State Sales Tax (if non-exempt) |
|---|---|---|---|
| Illinois | Exempt: Hazelnut trees, liners, rootstock, and specialized perennial orchard equipment. Watershed-approved inputs like riparian buffer seed or cover crops planted between tree rows qualify. | Illinois Form ST-587 (Exemption Certificate) | 6.25% (Local rates can add up to 4.75% more) |
| Indiana | Exempt: Bulk hazelnut seedlings, bare-root stock, tree shelters, continuous-line irrigation. Soil stabilizers or filter-strip seeds funded via watershed grants are exempt if bought by the farmer. |
Streamlined Sales Tax (SST) Certificate of Exemption (Form F0003)
or Indiana Form ST-105 (General Sales Tax Exemption Certificate) |
7.00% (No local sales taxes) |
| Iowa | Exempt: High-yield hazelnut plant stock and implements of husbandry (e.g., specialized orchard transplanters). Greenhouses or structures used for overwintering containerized hazelnut trees qualify. |
Streamlined Sales Tax (SST) Certificate of Exemption (Form F0003)
or Iowa Sales/Use/Excise Tax Exemption Certificate |
6.00% (Local options can add up to 1.00%) |
| Michigan | Exempt: Improved hazelnut tree varieties, permanent deer-exclusion fencing, tree tubes, and organic mulch mats. Retail packaging or promotional marketing materials are fully taxable. |
Streamlined Sales Tax (SST) Certificate of Exemption (Form F0003)
or Michigan Form 3372 (Sales and Use Tax Certificate of Exemption) |
6.00% (No local sales taxes) |
| Minnesota | Exempt: Commercial hazelnut cultivars, specialized tree-planting tools, and harvest collection machinery. Inter-row cover crop seed mixes required by Watershed Districts are exempt. |
Streamlined Sales Tax (SST) Certificate of Exemption (Form F0003)
or Minnesota Form ST3 (Certificate of Exemption) |
6.875% (Local transit/city taxes can add up to 2.00%) |
| Wisconsin | Exempt: Hybrid hazelnut stock, grow tubes, and specialized harvesters. Equipment or seed purchases matching DATCP Producer-Led Watershed Protection Grants are completely exempt if used by the grower. |
Streamlined Sales Tax (SST) Certificate of Exemption (Form F0003)
or Wisconsin Form S-211 (Sales and Use Tax Exemption Certificate) |
5.00% (Local county taxes can add an extra 0.50% to 0.90%) |