My wife and I own a couple of horses stabled in another county. We ride only on the weekends. A couple of years ago, we bought a horse trailer tax-exempt. We are planning to buy another trailer next year. Will it be exempt?

Only qualified farmers that have been issued the agricultural exemption certificate can buy the
livestock trailers exempt from the sales tax. Livestock trailers purchased by non-qualifying persons are subject to sales or use tax.

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