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?

Yes. The agricultural tax exemption for trailers includes trailers used to transport farm and nursery products over the road to market (e.g., grain trailers), harvested timber over the road to the saw mill or market (e.g., semi-trailer), equipment and supplies over the road between farms or nurseries (e.g., utility, equipment, and flat-bed trailers), and for other agricultural uses related to the operation or maintenance of the farm or nursery (e.g., water or fuel trailers). For more information, please see important notice #19-09.