Allan Jones wrote:
For future posts here, please understand that your current topic is far beyond the scope of these user-to-user forums. We have no way to support Apple business or accounting/tax functions.
For matters like this, you need to contact Apple directly—they will neither see nor respond to such questions here. I even did a search of the Apple site for the term "agricultural" and got no hits.
It depends. What the OP is describing sounds very unusual for North America. But it's commonplace in the EU.
Typically, in North America, if a business is making a non-wholesale purchase, they just deduct any retail sales taxes paid from other taxes that they owe. What's unusual is the establishment of a tax exempt certificate so that they don't have to pay the taxes in the first place. The Texas law actually says that a vendor doesn't have to support tax exempt certificates. They can just tell people to do it the traditional North American way. Apple seems to be going to the extra mile here to support it.