SUT-101 - Agricultural Exemption –ATVs, Repairs Parts, and Labor

Farmers, nursery operators, and timber harvesters who have an agricultural exemption certificate may purchase ATVs tax exempt by presenting the exemption certificate to the dealer. This exemption is available only when the name on the billing document and the title and registration is identical to the name on the Agricultural Sales and Use Tax Certificate of Exemption.

Repair parts and labor relating to ATVs that qualify as farm equipment are exempt from sales and use tax. The purchaser must present their agricultural exemption certificate in order to purchase the repair parts and labor for the qualified ATV exempt from tax.

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