The agricultural tax exemption for trailers includes trailers used to transport:
- farm and nursery products over the road to market (e.g., grain trailers);
- harvested timber over the road to the saw mill or market (e.g., semi-trailer);
- equipment and supplies over the road between farms or nurseries (e.g., utility, equipment, and flat-bed trailers); and
- for other agricultural uses related to the operation or maintenance of the farm or nursery (e.g., water or fuel trailers).
Reference: Important Notice #19-09.