SUT-102 - Agricultural Exemption –Repair Parts and Labor

Repair and replacement parts and labor to repair qualified farm machinery, equipment, or appliances are exempt from sales tax when billed to and paid for a person holding an agricultural exemption certificate.

Batteries and replacement filters (e.g., oil filters, fuel filters, and air filters) that are purchased to replace like articles on farm equipment are considered replacement parts and, when sold to a qualified farmer, timber harvester, or nursery operator for use on qualifying farm equipment, can be purchased exempt from sales tax.

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