Form 51a158 - Farm Exemption Certificate (Page 2 of 2) in pdf

Baling Twine and Baling Wire—Baling twine and baling wire for the baling of hay and straw. KRS 139.480(27)

Farm Chemicals—Insecticides, fungicides, herbicides, rodenticides, and other farm chemicals to be used in the production of crops as

a business, or in the raising and feeding of livestock or poultry the products of which ordinarily constitute food for human consumption,

ratites, llamas and alpacas, buffalo, aquatic organisms, or cervids. KRS 139.480(8)

Farm Machinery, Attachments, and Repair and Replacement Parts—The term “farm machinery” means machinery used exclusively

and directly in the occupation of tilling the soil for the production of crops as a business, or in the occupation of raising and feeding livestock

or poultry or of producing milk for sale. The term “farm machinery,” includes machinery, attachments, and replacements therefor, repair

parts, and replacement parts which are used or manufactured for use on, or in the operation of farm machinery and which are necessary to

the operation of the machinery, and are customarily so used; but this exemption shall not include automobiles, trucks, trailers, and truck-

trailer combinations. KRS 139.480(11)

Examples of items which qualify for exemption in addition to the more commonly known items of “farm machinery” are: irrigation systems,

tobacco curing equipment, farm wagons, portable insecticide sprayers, chain saws, mechanical cleaning equipment, mechanical shop

equipment, mechanical posthole diggers, silo unloaders (au gers), grain and hay elevators, milking machines, automatic washers, mechanical

bulk tanks, cooling units, brooders, incubators, automatic egg gathering systems, egg processing equipment, automatic feeding equipment,

automatic waterers, tobacco transplant clipping system, tobacco transplant heating systems including fans, and tobacco transplant seeding

systems.

Farm Work Stock—Farm work stock for use in farming operations. KRS 139.480(6)

Feed and Feed Additives—Feed, including pre-mixes and feed additives, for livestock or poultry of a kind the products of which ordinarily

constitute food for human consumption, ratites, llamas and alpacas, buffalo, aquatic organisms, or cervids. (KRS 139.480)(9) This exemption

does not include feed or feed additives for farm work stock.

Gasoline, Special Fuels, Natural Gas and Liqueﬁ ed Petroleum Gas—Gasoline, special fuels, liqueﬁ ed petroleum gas, and natural gas

used exclusively and directly to operate farm machinery, on-farm grain/soybean facilities, on-farm poultry, livestock, ratite, llama, alpaca,

dairy, or aquaculture facilities. KRS 139.480(16)

Livestock—Livestock of a kind the products of which ordinarily constitute food for human consumption provided the sales are made for

breeding or dairy purposes and by or to a person regularly engaged in the business of farming. KRS 139.480(4)

Poultry—For use in breeding and egg production. KRS 139.480(5)

Ratites, llamas, alpacas, buffalo, aquatic organisms, or cervids—Used in an agricultural pursuit. KRS 139.480(24), (26), (29), (30),

(31)

Seed and Fertilizer—Seeds, the products of which ordinarily constitute food for human consumption or are to be sold in the regular course

of business, and commercial fertilizer to be applied on land, the products from which are to be used for food for human consumption or are

to be sold in the regular course of business; provided such sales are made to farmers who are regularly engaged in the occupation of tilling

and cultivating the soil for the production of crops as a business, or who are regularly engaged in the occupation of raising and feeding

livestock or poultry or producing milk for sale; and provided further that tangible personal property so sold is to be used only by those

persons designated above who are so purchasing. KRS 139.480(7)

Embryos and Semen—Used in the reproduction of livestock, if the products of these embryos and semen ordinarily constitute food for

human consumption, and if the sale is to a person engaged in the business of farming. KRS 139.480(25)

Water—Water used in the production of crops as a business or in the raising of livestock/poultry, ratites, llamas, alpacas, buffalo, aquatic

organisms, cervids, and dairy cattle. KRS 139.480(28)

Questions should be directed to the Division of Sales and Use Tax, (502) 564-5170.

Form 51a158 - Farm Exemption Certificate Page 2