- Predator control
- Wildlife or livestock capture
- Wildlife or livestock surveys
- Census counts of wildlife or livestock
- Animal or plant health inspection services, and
- Crop dusting, pollination or seeding
The exemption also applies to repair and replacement parts and labor for the aircraft.
Qualified aircraft must be used exclusively for agricultural operations 95% of the time on one of the activities listed above. The exemption limits travel to 30 miles each way for each exempt service performed and the aircraft owner must maintain flight records to verify the mileage.
The exemption does not apply to firearms, ammunition, or other machinery or equipment used by the aircraft owner or operator. Any use of the aircraft for non-agricultural purposes will result in loss of the exemption.
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