Are fencing wire, posts, and other fencing materials exempt?

Fencing materials that become realty upon installation continue to be subject to tax. The statute
specifically excludes from the agricultural exemption items that become realty upon installation.
Fencing, including electric fencing, that is portable, intended to be moved, and does not damage the real property when it is moved does not become real property upon installation and, therefore, may be purchased tax exempt by a holder of the agricultural certificate of exemption.

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