Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 110 - Sales/Use Tax-Exemptions
Section 12 CSR 10-110.900 - Farm Machinery and Equipment Related Exemptions

(A) Equipment-Devices that have a degree of permanence to the business, contribute to multiple processing cycles over time, and generally constitute fixed assets, other than land and buildings, that are capitalized and depreciated for purposes of business and accounting practices.

(B) Farm machinery, equipment, and parts-Machinery, equipment, and parts used directly and exclusively in the agricultural production process.

(C) Machinery-Combinations of parts that work together as a functioning unit, even if they are subordinate elements of more complex machinery. Machinery may be simple or complex, but does not include the replacement of an individual part, even if that part becomes an element of a functioning machine.

(D) Motor fuel-Gasoline, diesel fuel, kerosene, and blended fuel, as defined in section 142.800, RSMo.

(E) Repair and replacement parts-Articles of tangible personal property that are components of machinery and equipment, which can be separated from the machinery or equipment and replaced. Like machinery and equipment, parts must have a degree of permanence and durability. Included in the repair and replacement part category are batteries, tires, fan belts, mufflers, spark plugs, oil filters, plow points, standard type motors, and cutting parts. Substances such as coolants that are added to machinery and equipment for operation are not parts. Substances such as paints or adhesives that adhere to the surface of machinery and equipment, but are not distinct articles of tangible personal property, are not parts.

(F) For the purposes of this rule, supplies shall mean-Tangible personal property consumed in producing crops or milk, or raising and feeding livestock, fish, poultry, pheasants, chukar, or quail for ultimate sale at retail.

(A) To qualify for exemption pursuant to section 144.030.2(22), RSMo, items purchased must be-

(B) Pursuant to section 144.045.1, RSMo, farm machinery or equipment that would otherwise qualify as exempt farm machinery and equipment will not lose its exempt status merely because the machinery or equipment is attached to a vehicle or real property. Such equipment includes, but is not limited to, a grinder mixer mounted on a vehicle or special livestock flooring. When exempt farm machinery or equipment attached to a motor vehicle is sold with the motor vehicle, the part of the total sales price attributable to the farm machinery or equipment is exempt from tax if the farm machinery or equipment is separately invoiced. If not separately invoiced, the total sales price is subject to tax as a motor vehicle.

(C) Pursuant to section 144.047, RSMo, farm machinery includes aircraft used solely for aerial application of agricultural chemicals.

(D) Pursuant to section 144.030.2(34), RSMo, all sales of grain bins for storage of grain for resale are exempt; pursuant to this section, parts purchased separately for these bins are not exempt. However, grain bins, including all parts, that are used in production of a farm product and qualify as farm machinery and equipment are exempt pursuant to section 144.030.2(22), RSMo.

(E) Pursuant to section 144.063, RSMo, fencing and motor fuel used for agricultural purposes are exempt.

(F) The fact that particular items may be considered to be essential or necessary will not automatically entitle them to exemption. The following categories of items are excluded from the meaning of the term farm machinery and farm equipment, including supplies, and are subject to tax:

(G) Example A is a list of items of farm machinery, equipment, and supplies that will usually be exempt if used exclusively for agricultural purposes on land owned or leased for the purpose of producing farm products and used directly in producing farm products or livestock to be sold ultimately at retail.

(A) Usually Exempt Items. Anti-freeze

Artificial insemination equipment

Augers

Bale loader

Bale transportation equipment Baler twine Baler wire Balers

Batteries for farm machinery and equipment

Bedding used in production of livestock or poultry for food or fiber Binder twine

Binders Brooders

Bulk feed storage tanks Bulk milk coolers Bulk milk tanks

Bulldozers used exclusively in agricultural production

Calcium for tires

Calf weaners and feeders

Cattle currying and oiling machine

Cattle feeder, portable

Chain saws for commercial use in harvesting timber, lumber, and in orchard pruning

Chicken pluckers Choppers

Cleansing agents and disinfectants for agricultural process Combines

Conveyors, portable Corn pickers Crawlers, tractor Crushers Cultipackers Cultivators

Curtains and curtain controls for livestock and poultry confinement areas Debeakers for productive animals Dehorners for productive animals Discs Drags Dryers Dusters Ear Tags

Egg handling equipment Ensilage cutters

Ether

Fans, livestock and poultry Farm tractors Farm wagons

Farrowing houses, portable Farrowing crates Feed carts

Feed grinders/mixers Feed storage bins Feeders

Fencing Materials Fence Posts Fertilizer distributors Field drain tile Flooring slats Foggers Forage boxes Forage harvester Freon

Fruit graters Fruit harvesters Fuel additives Gates Generators Gestation crates

GPS-Global Positioning System equipment

Grain augers

Grain bins for storage of grain for resale (but not separately billed parts or addons to these grain bins)

Grain binders

Grain conveyors

Grain drills

Grain elevators, portable Grain handling equipment Grain planters Greases and oils

Harrows (including spring-tooth harrow) Hay loaders Head gates

Heaters, livestock and poultry

Hog feeders, portable

Hog rings

Hoists, farm

Husking machines

Hydraulic fluid

Hydro-coolers

Incubators

Irrigation equipment

Light bulbs

Livestock feeding, watering, and handling equipment

Lubricating oils and grease

Manure handling equipment (including front and rear-end loaders and blades)

Manure spreaders

Marking chalk

Milk cans

Milk coolers

Milk strainers

Milking equipment (including bulk milk refrigerators, coolers, and tanks) Milking machine

Motor Fuel (gasoline, diesel fuel, kerosene, and blended fuel)

Mowers, hay and rotary blade used exclusively for agricultural purposes

Off-road utility vehicles, other than all-terrain vehicles (provided the vehicle qualifies as farm machinery or equipment)

Panels, livestock Pickers Planters Plows

Posthole diggers Poultry feeder, portable Pruning and picking equipment Repair and replacement parts for exempt machinery Rollers

Root vegetable harvesters Rotary hoes

Scales (not truck scales) Seed cleaners Seed planters

Seeders

Shellers

Silo unloaders

Snow Fence

Sorters

Sowers

Sprayers

Spreaders

Sprinkler systems, livestock and poultry Squeeze chutes Starting Fluid Subsoiler

Tarps to protect agriculture products

Threshing machines

Tillers

Tires for exempt machinery Tractors, farm Vacuum coolers Vegetable graders Vegetable washers Vegetable waxers Wagons, farm

Washers, fruit, vegetable, and egg Waxers Weeders Wire fencing

(B)Usually Taxable Items. Acetylene torches Air compressors Air tanks

All-terrain vehicles (unlike an off-road utility vehicle that does not meet the definition of a motor vehicle, an all-terrain vehicle is a motor vehicle because it has a seat that is straddled and handlebars for steering)

Automobiles

Axes

Barn ventilators

Brooms

Brushes

Building materials and building supplies

Bulldozers

Cement

Chain saws

Construction tools

Electrical wiring

Equipment and supplies for home or personal use Fence building tools Field toilets

Fire prevention equipment

Garden hose

Garden rakes and hoes

Gasoline tanks and pumps

Golf carts

Hammers

Hand tools

Hog ringers

Lamps

Lanterns

Lawnmowers

Nails

Office supplies and equipment Packing room supplies Paint and decals

Personal property installed in or used in housing for farm workers Pumps for household or lawn use Pumps, gasoline Refrigerators for home use Repair tools

Road maintenance equipment

Road scrapers

Roofing

Sanders

Shovels

Silos

Small tools

Snowplows and snow equipment Staples

Supplies for home or personal use

Tanks, air

Tanks, gasoline

Tools for repair construction

Tractors, garden

Truck beds

Water hose

Welding equipment

Wrenches

(C) A farmer purchases a lawnmower. The farmer uses the lawnmower to mow in an orchard, as well as to mow his lawn. The purchase of the lawnmower is subject to tax, because the lawnmower is not used exclusively and directly for agricultural production.

(D) A farmer purchases a water chiller for use to control the climate inside the hatchers and setters. The water chiller is also used to cool the administrative areas in the hatchery. The purchase of the water chiller is subject to tax, because it is not used exclusively for agricultural production.

(E) A farmer takes his tractor to the implement dealer for routine maintenance, which includes changing the oil, filters, and antifreeze. The sale of the oil, filters, and antifreeze are exempt.

(F) A farmer buys a bale spike to be installed on his pickup truck. The bale spike is not subject to tax.

(G) A farm supply store sells commercial rabbitry equipment, such as feeders, nest boxes and wire hanging cages used for rabbit cages and feeders, to a farmer who raises rabbits in confinement for human consumption. These items are not subject to tax.