SUT-106 - Agricultural Exemption – Trailers Used for Agricultural Purposes

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.

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