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


  • Concrete, rebar
  • Light fixtures (indoor or outdoor)
  • Shingles, barn lumber, granaries
  • Gates, fence posts, wire
  • Materials to construct large grain bins and silos

Farm produce beds

If permanently attached to licensed vehicles

Aircraft and supplies

Used in any activity

Equipment and supplies used to maintain roads


  • Road graders
  • Bulldozers

Trailers or vehicles

That require licensing for use on public roads

Shop equipment and supplies

Used to make repairs


  • 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