Motor Vehicles – Farming and Ranching

Motor vehicles that are required to be licensed are almost always taxable, but there are a few specific exemptions for farmers and ranchers.

These vehicles qualify for the exemption

Farmers and ranchers can buy a vehicle exempt if it:

  • Isn’t licensed and it’s used exclusively in qualifying farming activities.
    Example: A truck used to feed livestock, and never driven on public roads.
  • Isn’t required to be licensed and is used in qualifying farming activities.
    • Farm tractor
    • Harvester
    • Cultivator
    • Reaper
    • Binder
    • Combine
    • Planter

These vehicles don’t qualify for the exemption

  • Vehicles that are licensed
    • Any motor vehicle that must be licensed for use on public roads. This includes vehicles with restricted-use plates and recreational-use stickers.
  • Recreational vehicles and recreation-related vehicles
    • Snowmobiles
    • Off-highway motorbikes
    • ATVs
    • Motorcycles
    • Motor homes
    • Park model recreational vehicles

Buying an exempt motor vehicle

To buy a qualifying vehicle exempt:

  1. Give the seller a completed pdf Form ST-101 – Sales Tax Resale or Exemption Certificate.
  2. Give the completed exemption certificate to the Department of Motor Vehicles (DMV) office when you title the vehicle. Don’t license the motor vehicle for use on the highway, or the exemption won’t apply.