I tried to pull this off here in Indiana "land of taxes". Only applies to equipment purchased that is to be used in the direct production of an agricultural product for sale. Also, I believe those sales have to hit a certain threshold to apply like $1500/year. Therefore, if equipment is used for such things as maintaining fence rows or road maint, it does not qualify for sales tax exemption. Pretty much if it doesn't plow, seed, or harvest you will pay sales tax.