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Q:  If a component part of qualifying farm machinery and equipment breaks down or is rendered useless, is the replacement component (e.g., transmission, combine header, complete engine, flake cutter, etc.) exempt from sales tax?

A:  Yes. If the replacement component replaces an existing component of qualifying farm machinery and equipment, the component is exempt from retail sales tax. This includes replacements for aftermarket components that were previously installed and become a component part of qualifying farm machinery and equipment.
More information
Special Notice: Replacements Parts for Farm Machinery and Equipment - Sales and Use Tax Exemption (pdf)
Agriculture guide
Related questions & answers
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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