Missouri offers Agricultural Producers Exemption or Exclusion from Sales/Use Tax on Farm Machinery & Repairs
Farm machinery and equipment are exempt from tax if used exclusively for agricultural purposes, used on land owned or leased for the purpose of producing farm products, and is used directly in the production of farm products to be ultimately sold at retail. For further information concerning farm machinery, please refer to Regulation 12 CSR 10-110.900. (Page 14)
Be aware of the State Statutes and Laws and how they effect your exemption status. Consult Tax Specialist Advice prior to making purchase to understand your responsibility to Farm Equipment Sales Tax Exemption, even if purchased out of state. We have talked with Missouri Tax Specialist and purchasing from Out-of-State Vendor does not relieve legal obligation for paying Non-Agricultural Use Sales Tax. Even if you transport machinery back in the state for use in non-farm applications you can be held responsible for payment of uncollected Missouri Sales Tax or the vendor is responsible for collecting Missouri Sale Tax if they deliver into Missouri Non-Agricultural Use Machinery. Avoidance of the Missouri State Sales Tax is Punishable by Laws of the State of Missouri.
Be Aware that Purchasing Out-of-State does not relieve you of your Legal Obligations, We do not want any Customers to be audited and have to pay Tax, Fines or Penalties for Not Understanding the Laws of Missouri.