Taxable Items – Farming and Ranching

Even if you qualify for the production exemption, some items are taxable. Also, the following commonly-used items are taxable to farmers or ranchers:

Feed, supplies, and vaccines for:

  • Household pets
  • Livestock used for personal use or consumption
  • 4H or FFA projects

Real property improvement materials

Examples:

  • Concrete, rebar
  • Light fixtures (indoor or outdoor)
  • Shingles, barn lumber, granaries
  • Gates, fence posts, wire

Farm produce beds

If permanently attached to licensed vehicles

Aircraft and supplies

Used in any activity

Equipment and supplies used to maintain roads

Including:

  • Road graders
  • Bulldozers

Trailers or vehicles

That require licensing for use on public roads

Shop equipment and supplies

Used to make repairs

Examples:

  • Hand tools
  • Power tools and compressors, including their accessories
  • Welders and cutting torches, including the gas you use to operate them
  • Solvents, cleaners, degreasers, shop rags
  • Paint, even if used for production equipment

Office, maintenance, or janitorial

Equipment and supplies

Marketing, promotional, sales, or distribution

Equipment and supplies

Equipment and supplies to analyze or model financial results