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Q:  Is the initial purchase of aftermarket equipment (i.e., air-conditioning unit attached to equipment or a lubricating system attached on a baler) placed on qualifying machinery and equipment exempt from sales tax?

A: 

No. The initial purchase of aftermarket equipment is subject to retail sales tax. The aftermarket equipment modifies, rather than replaces, an existing part of farm machinery or equipment and is not essential to maintain the working condition of the farm machinery or equipment.

More information
Special Notice: Replacements Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption (pdf)
Agriculture guide
Related questions & answers
What is qualifying farm machinery and equipment?
Are parts and installation charges for replacing an existing aftermarket component on qualifying farm machinery and equipment exempt from sales or use tax?
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