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Q:  What are replacement parts for farm machinery and equipment?

A: 

Replacement parts replace an existing part, or are essential to maintain the working condition, of a piece of qualifying farm machinery or equipment. Replacement parts do not include paint, fuel, oil, grease, hydraulic fluids, antifreeze, and similar items. These and similar items remain subject to retail sales tax.

More information
Special Notice: Replacements Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption (pdf)
Agriculture guide
Related questions & answers
What kinds of replacement parts are exempt from retail sales tax under the replacement parts for farm machinery and equipment exemption?
Are parts and repair services for qualifying farm machinery and equipment leased by a farmer exempt?
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