COVID-19 Penalty Relief: You may ask us to cancel or reduce filing or payment penalties if you have a reasonable cause or are negatively affected by the COVID-19 pandemic. For more information, updates, and resources, see Our Response to COVID-19.
Generally, ATVs do not qualify for an exemption from sales tax. If the customer uses an ATV more than 50 percent of its operating time in agricultural production, it may qualify for the farm machinery exemption. The purchaser must give you a completed Form ST3, Certificate of Exemption.