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, 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?
- Is the tire disposal fee part of the price of the tire and exempt from tax for qualified machinery, or is the tire disposal fee subject to sales tax, since it is itemized on the invoice separate from the tire?