Beginning January 1, 2022, KRS 139.481 requires farmers use an Agriculture Exemption Number, instead of their driver’s license number, to make tax exempt purchases for their farm. Farmers are asked to submit an application to the Department of Revenue by mail or email.

Until July 1, 2022 or until the Exemption number has been assigned, the farmer may still issue an exemption certificate by using their driver’s license number as an identifier. After July 1, 2022, the driver’s license will no longer work on the exemption certificates.