What are some items that are not eligible for agricultural exemption?

Items that are not eligible for agricultural exemption include:

  • Clothing items
  • Automobiles and trucks and repair parts and services for automobiles and trucks
  • Water for any use or purpose
  • Materials that become real property when installed, including gravel, concrete, building materials (excluding temporary fencing such as corral panels and gates)
  • Trucks, flat-bed trailers, and semi-trailers that are used to transport farm products over the road to market, to transport machinery over the road between farms, or to pick up and carry supplies over the road to the farm
  • Lawn mowers designed for residential use that are used 50% or more of the time for non-agricultural purposes such as mowing lawns and landscaped areas
  • Straw purchased from any supplier other than the agricultural producer
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