We have on-road vehicles and trailers on our Ohio farm. Are the repairs for them or the tarps we put on top of the grain to keep it in the truck taxable? It seems as though mostly everything is tax-exempt except pest control.

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With help from Charlotte in Ohio’s Department of Revenue, we found this passage regarding sales tax and farm vehicles:

Farmers are entitled to claim exemption on the purchase of items of tangible personal property used directly in the production of a product for sale. This would include, but is not limited to: seeds, fertilizers, insecticides, pesticides, field tiles, tractors, plows, combines, and specially designed motor vehicles with PTO applicator units that travel from farm to farm to apply chemicals and fertilizers. This would not include: almost all motor vehicles licensed to operate on the highway [passenger cars; pick-up trucks; larger trucks and trailers that are primarily used to haul people, animals, raw materials (seeds, fertilizers, insecticides and pesticides) to the farm and finished goods (corn, wheat, soy beans, cattle, hogs, etc.) from the farm to market], lawn mowers, weed eaters, items used to maintain set-aside fields, chain saws, all purpose vehicles that are primarily used for recreation, and home garden equipment.

To claim exemption, a properly completed exemption certificate must be given to your supplier; the certificate is available by searching Tax Forms.

You can find that passage here: below “Category” in the menu box, select “Show All” —then scroll down to question 34.

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