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Q:  What kinds of replacement parts are exempt from retail sales tax under the replacement parts for farm machinery and equipment exemption?

A: 

Sales tax exempt replacement parts include, but are not limited to those specifically identified below.  In each case, the part must be installed on qualifying farm machinery and equipment, and the part must either replace an existing part of the machinery and equipment or be essential to maintain the working condition of the qualifying machinery and equipment.

  • Air filters
  • Oil filters
  • Belts and hoses
  • Tires
  • Bolts, nuts, washers
  • Hitch pins & clips
  • Sprayer nozzles
  • Sprayer nozzle caps
  • Sprayer nozzle screens
  • Electrical wiring ends
  • Tongue jacks
  • Batteries
  • Light bulbs
  • Sweeps, shovels, cultivator wear parts
  • Roller chain
  • Sprockets
  • Complete hydraulic hose unit
  • Plow Shares
More information
Special Notice Update: Repair Pars and/or Services for Farm Machinery and Equipment - Sales and Use Tax Exemptions (pdf)
Related questions & answers
Who is eligible for the "replacement parts for farm machinery and equipment sales tax exemption?"
How does a farmer claim the exemption for replacement parts for farm machinery and equipment?
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