SALT Report 1329 – The Kansas Department of Revenue has issued a sales and use tax publication for the agricultural industry. The publication has been updated to include information regarding farm machinery attachments.
Kansas sales tax law provides several sales tax exemptions for those engaged in the agricultural industry, but these tax exemptions are specific in nature and do not apply to all aspects of agribusiness. The publication will help explain how Kansas’ sales and use taxes apply to agribusiness, which items are taxable, which items are exempt, and how you can claim the exemptions.
Attachments are defined as items that are essential to the operation of farm machinery and that contribute directly to the operation of the equipment. Attachments are exempt from sales tax if used for a qualifying agricultural purpose. Items regarded as farm machinery attachments include:
- Tractor-mounted loader/scoop/grapple fork
- Tractor-mounted snow plow or snow blower
- Tractor or combine cab
- Combine head
- Combine pick-up
- Planter monitoring system
- Radar ground speed sensor
- Agricultural global positioning system
- Grain yield monitor
- Sprayer control
- Electronic wind monitor
- After market lighting
For Further Information: