Agriculture Exemptions

Sales, including rentals, to a farmer of farm equipment used to raise livestock and poultry, prepare, irrigate or tend the soil, or plant, service, harvest, store, clean, dry or transport seeds or crops are exempt from the sales and use tax. Farm equipment is treated as personal property entitled to sales and use tax exemption even if attached to real property. Both replacement parts and components, including hydraulic oil, are also exempt.

Agriculture Exemptions Information

Examples of Exempt Farm Equipment

Taxable Items

Farm Vehicles

Livestock Exemption

Agricultural Supplies

Frequently Asked Questions