Is an exemption available for smaller items such as link bars, stabilizers, lug nuts, draw bars, blades for hay mowers and bush hogs, hoses for hydraulically operated equipment (to adapt the equipment to the tractors hydraulic system), etc.?

As long as these things are used to repair or replace an existing part on qualified equipment, the
items can be purchased exempt from tax by a qualified farmer, timber harvester, or nursery
operator.

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