Can a farm exemption be taken on tractor tires bought online?

Tractor tire retailers vary on whether they will accept a farm exemption online. TractorSupply.com states that only phone or in-person orders can use an exemption. Others, like Gemplers.com, require a corporate account prior to placing exempt online orders.

Alternatively, a farm can order tractor tires from an online retailer that doesn’t collect sales tax from out of state customers. For example, KenJones.com doesn’t collect sales tax for shipments outside Massachusetts, Rhode Island and Connecticut. Ordinarily, individuals and businesses must file and pay use tax on these types of transactions. A farm with sales tax exemption is usually exempt from use tax as well.