SUT-151 - Agricultural Exemption - Tractor Replacement Parts

Items such as link bars, stabilizers, lug nuts, draw bars, blades for hay mowers and bush hogs, and hoses for hydraulically operated equipment (to adapt the equipment to the tractor's hydraulic system), can be purchased exempt from tax by a qualified farmer, timber harvester, or nursery operator as long as these items are used to repair or replace an existing part on qualified equipment.

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