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Non-exempt Farm Equipment

Below are some examples of  non-exempt farm equipment.

  • Antifreeze
  • Motor Oil
  • Barbed Wire
  • Pails
  • Brooms
  • Paint
  • Cement
  • Paint Brushes
  • Clothing
  • Pothole Diggers
  • Detergents
  • Pruners
  • Electric Drills
  • Rakes
  • Fencing Material
  • Riding Lawn mowers
  • General Water Systems
  • Roof Material
  • Hammers
  • Sandpaper
  • Home Appliances
  • Saws
  • Incinerators
  • Shovels
  • Light Bulbs
  • Snow Blowers
  • Lubricants
  • Three-Wheeled Vehicles

Sales of hand tools , carpentry, cleaning and maintenance supplies, materials to be incorporated into real property, and materials purchased for personal, rather than agricultural use, are subject to the sales and use tax.

Links for Agricultural Exemptions
Business Tax Types
Sales and Use Tax
Filing Information
Tax Exemptions
Agricultural Exemptions
  Agricultural Exemptions FAQs
  Exempt Farm Equipment
  Exempt Farm Vehicles
  Livestock Exemptions
  Non-exempt Farm Equipment
  Exempt Agricultural Supplies
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