Are flat bed trailers used principally to transport seed, fertilizer, etc., to the farm; farm commodities to market; or transport or move farm equipment from farm to farm exempt from the sales tax as farm equipment?

No. The definition of farm equipment is limited to equipment or machinery used directly or
principally in the production of a farm commodity. Here, the trailers are not used directly in
production. The common drop pin farm wagon used to haul hay from the field and the silage or
grain wagon used to transport silage to the silo or grain to the grain bin are considered exempt farm equipment used directly in production. However, on-road trailers do not qualify as exempt farm machinery except for livestock trailers, which are specifically included in the statute.

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