Tennessee strugled with this for years. If a guy came in and wanted to buy a tractor and signed a paaper he was farming no tax on the purchase.. Made it hard on dealers. Just this year they made it mandatory that if you are farm exempt you have to regiser with the state and get a farm exemption number. NO ACKAREGE requirments, it is tied to the fact did you file a schedule f income tax. You can be farm exempt and not sell anything this year but maybe sell hay or something next year. Tree farmers don,t have to sell anything. This is not perfect but a start.
Side note still lots of countys in TN with no zoning laws so land use is whatever you want it to be.
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