What types of farm machinery are exempt from sales tax?
Farm machinery and equipment are exempt from tax if used exclusively for agricultural purposes, used on land owned or leased for the purpose of producing farm products, and is used directly in the production of farm products to be ultimately sold at retail. Section 144.030.22, RSMo , provides for an exemption of lubricants used exclusively for farm machinery and equipment. For further information concerning farm machinery, please refer to Regulation 12 CSR 10-110.900 .
Farm machinery and equipment are exempt from tax if used exclusively for agricultural purposes, used on land owned or leased for the purpose of producing farm products, and is used directly in the production of farm products to be ultimately sold at retail. Section 144.030.22, RSMo, provides for an exemption of lubricants used exclusively for farm machinery and equipment. For further information concerning farm machinery, please refer to Regulation 12 CSR 10-110.900.
