SUT-169 - Maintenance Tools and Equipment Generally do not Qualify for Agricultural Exemption

Items such as wrenches, sockets, jacks, air compressors, grease guns, welders, and similar items used to repair farm machinery and equipment are not exempt from sales and use tax. The exemption extends only to qualified farm machinery and equipment and repair parts and repair labor for such equipment. The exemption does not extend to tools or equipment used to repair or maintain the machinery.

There is, however, an exception for welding rods and wire for wire feed (MIG) welders that are used to repair farm machinery and equipment. The welding rods and wire for wire-feed welders (MIG) do qualify for the sales tax exemption because they become part of the repaired equipment.

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