I’ve heard that for an original purchase of farm equipment to be exempt, it must cost more than $250. Do the repair part and/or labor on the farm machinery and equipment have to exceed $250 also?

On January 1, 2008, the $250 threshold for farm equipment and machinery was eliminated.
Machinery, equipment, and appliances no longer have to cost $250 or more to be exempt farm
machinery or equipment. In addition, the charge for repair or replacement parts or repair labor
does not have to cost $250 to be exempt. However, the repair or replacement parts and repair labor must be for qualifying equipment and sold to a qualified farmer, timber harvester, or nursery
operator.