ultrarunner
Epic Contributor
- Joined
- Apr 6, 2004
- Messages
- 28,852
- Tractor
- Cat D3, Deere 110 TLB, Kubota BX23 and L3800 and RTV900 with restored 1948 Deere M, 1949 Farmall Cub, 1953 Ford Jubliee and 1957 Ford 740 Row Crop, Craftsman Mower, Deere 350C Dozer 50 assorted vehicles from 1905 to 2006
I found this for California...
RTC section 6356.5, Farm Equipment, Machinery and Parts, provides for a partial exemption from the state general fund portion of the sales and use tax for qualified sales and purchase including certain leases of new or used farm equipment, machinery, and parts. The farm equipment, machinery and parts must be purchased by qualified persons for use primarily in producing and harvesting agricultural products. "Primarily" means 50% or more of the time. Qualifying sales and purchases are still subject to a statewide tax rate, plus any applicable district taxes. A more detailed discussion concerning this partial exemption is available at Regulation 1533.1
RTC section 6356.5, Farm Equipment, Machinery and Parts, provides for a partial exemption from the state general fund portion of the sales and use tax for qualified sales and purchase including certain leases of new or used farm equipment, machinery, and parts. The farm equipment, machinery and parts must be purchased by qualified persons for use primarily in producing and harvesting agricultural products. "Primarily" means 50% or more of the time. Qualifying sales and purchases are still subject to a statewide tax rate, plus any applicable district taxes. A more detailed discussion concerning this partial exemption is available at Regulation 1533.1