A former tractor dealer has become the first businessman here in recent history to serve jail time for sales tax evasion.The businessman, Irvie W. Loudermilk Jr., 55, was ordered by Circuit Court Judge Bart Stanley to serve 30 days of a two-year sentence and make restitution to the state of Tennessee in the amount of nearly $15,000. His sentence will be served in addition to similar charges he faces in Rutherford County.Loudermilk was general manager of the Warren County Kubota dealership when Department of Revenue agents began an investigation of the business. Investigators say the business intentionally failed to pay sales tax to the state between February and September 2011.