No. Repair and replacement parts and labor to repair qualified machinery, equipment, or appliances are exempt from the sales tax when billed to and paid for a person holding the agricultural exemption certificate.
Has anything about repair to qualified farm equipment changed?
- Are batteries, oil filters, fuel filters, and air filters purchased to replace like articles on farm equipment exempt from sales tax?
- I bought two rear tires for my farm tractor. Included in the price are line item charges for water and methanol and a fee for pumping the mixture into the tire. What is exempt?
- Previously, sales of warranty or service contracts covering the repair or maintenance of qualified tax-exempt agricultural machinery were subject to tax. Is this still the case?
- Previously, when I bought an ATV as farm equipment, I was required to pay the sales tax and petition for a refund. Is this the current process?
- Does a sawmill operator qualify as tax-exempt and the sawmill equipment qualify as farm equipment and machinery?