What items are exempt from sales and use tax under the agricultural exemption

It would be impossible to publish a comprehensive list of all specific items. Generally, the following
items are exempt from sales and use tax when sold to qualified farmers, timber harvesters, or
nursery operators.

  • Farm equipment or machinery, including all-terrain vehicles, and agricultural unmanned
    aircraft systems used directly and principally for producing agricultural and nursery products
    for sale
  • Hay wagons, silage wagons, and trailers used directly and principally in producing agricultural and nursery products for sale
  • Grain bins and attachments
  • Aircraft designed and used for crop dusting
  • Equipment used solely for harvesting timber (does not include trailers and trucks for transporting)
  • Livestock trailers
  • Self-propelled fertilizer or chemical application equipment
  • Tender beds and spreader beds even if mounted on a truck
  • Systems for poultry environment control, feeding, watering, and egg conveyance
  • Replacement parts and labor for exempt farm machinery and equipment
  • Gas or diesel fuel used for agricultural purposes (does not include pre-mixed gas and oil of one gal. or less)
  • Seeds, seedlings, plants, fertilizer, and pesticides used to produce food or fiber, including tobacco, for human or animal consumption
  • Farm containers and plastic or canvas covers used in raising plants, including tobacco, for human or animal consumption
  • Feed and drugs for livestock and poultry and instruments used for the administration of such drugs
  • Agri-sawdust, which includes sawdust, wood shavings, chips, and slabs
  • Electricity, natural gas, liquefied gas, coal, wood, and fuel oil used in the production of food and fiber for human or animal consumption or in the production of nursery and greenhouse crops

 

 

 

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