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Taxable Items Used in Agricultural Production
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Certain items used on a farm do not meet the definition of farm machinery or are specifically excluded from the definition by law.
The following list of items and their repair and replacement parts are taxable.
See Taxable Purchases and Use Tax for more information.
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Barns
Farrowing houses
Grain bins
Hoop barns
Machine sheds
Milk houses
Pole barns
Silo
Cell phones
Radio equipment
Telephone equipment
Backhoes
Bird cannons
Electric pest controllers
Loading chutes
Pig flooring
Portable brooder houses
Portable chutes
Service tank pumps
Slotted flooring
Storage tanks
Water well heaters
Chicken cages
Corral panels
Fence posts
Fencing materials
Gate closers
Pens
Portable corrals
Portable pens and stalls
Chicken and duck pluckers
Conveyors, carts, and trailers used in retail areas
Drain tile
Garden tillers
Garden tractors
Grain storage bins and hoppers
Lawn mowers (unless used in production of sod for sale)
Motor vehicles
Paint
Portable grain bins
Snow blowers
Snowmobiles
Tarps (canvas, plastic, etc.)
Tires
Watering cans
Gas masks
Goggles
Respirators
Fuel storage tanks
Hoists (farm, shop)
Shop equipment
​Welding equipment
Branding irons
Dehorners
Hand rakes
Hand tools
Hive tools
Pitch forks
Pruners and shears
Shovels and spades
