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Farmers - Taxable List (Bona Fide Farmers)
This is a list of taxable equipment used by bona fide farmers. This is not a complete list.
Products not on this list may be non-taxable and may be found on our
non-taxable list. If an item is not on either of these lists and you are unsure how tax applies, please contact us.
A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
- Backhoes – do not qualify as tractors
- Bacon bins
- Bag closing machines
- Barns
- Battery chargers
- Bench scales – designed to rest on countertops and tables
- Bridles
- Brooms
- Brushes
- Buckets
- Building materials – including lumber, plywood, blocks, cement, joist hangers, hinges, paint, ready-mix concrete and boards and planks to construct fences
- Bulldozers – do not qualify as tractors
- Cactus sand
- Cat food – cats are not livestock; taxable even if the cat is used for a farm purpose
- Cattle prods – including batteries
- Cement – used for irrigation
- Cement mixers
- Compounds to clean, deodorize and reduce animal wastes
- Coolers – egg, turkey
- Computers – except for computers that are an integrated component of a climate or irrigation control system, and are totally dedicated to its operation
- Consumables – grease, rags, oil
- Construction materials – see Building materials
- Conveyor belts – unless they are designed for transporting pots used in nurseries
- Copper carbonate – sprayed on the inside of planting containers to promote a more compact root ball
- Cow breeding planners
- Cow magnets
- Crawler tractors and crawler loaders - do not qualify as tractors
- Crop dusting airplanes, non-turbine
- Crushed rock
- Culverts
- Currycombs
- Detergents – industrial and commercial; used as barn cleaners
- Dispensers – automatic; for dispensing medicine or disinfectants in water
- Dog food – dogs are not livestock; taxable even if the dog is used for a farm purpose
- Drills
- Farm trucks, including family farm trucks
- Feeding carts, motorized
- Fencing pliers
- Fly traps
- Fogging machines
- Forklifts
- Fuel oil – used for commercial purposes
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- Garden hoses
- Generic replacement parts
- Gravel
- Greenhouses, portable
- Gutters –- used to recycle irrigation water in greenhouses
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- Harvest bins – unless used primarily for a farm purpose (e.g. harvesting produce)
- Hay testers
- Hog fuel – for fill
- Hoists – for farm trucks
- Holding pen / weighing station combination
- Hoof picks
- Hoop house frames
- Horn weights
- Horses – when purchased for pleasure use by riding stables and academies; for trail rides, guides, outfitters, etc.; race horses
- Hoses, garden
- House plants
- Hydraulic oils
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- Ice machines
- Internet services
- Insect electrocution device
- Insecticides – unless registered under the Pest Control Products Act (Canada)
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- Labelling machines
- Ladders - except those specifically designed for fruit picking
- Lawn and garden tractors - these tractors are not primarily designed and sold to haul equipment along a surface
- Lawn mowers
- Lights (e.g. for greenhouses)
- Livestock slings
- Loadalls - do not qualify as tractors
- Long-distance telephone services
- Lubricants
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- Materials used to self-construct non-taxable and taxable farm equipment
- Measuring tapes
- Metal culverts
- Meters – humidity, pH
- Mink boards
- Mixing wands
- Motorized feeding carts
- Mouse traps
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- Natural gas – used for commercial purposes
- Nursery trucks
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- Oil – used as a lubricant; non-taxable when included in non-taxable equipment at the time of purchase
- Oil cans
- Orchard heaters
- Ornamental fruit trees
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- Paint
- Pallet forks
- Parts – generic replacement parts for non-taxable farm equipment; all parts for taxable equipment
- Pet repellents
- Pick-up trucks
- Planting bands
- Poles - unless designed for supporting crops or trees
- Polyethylene sheeting - non-taxable when they are polyethylene surface mulches; non-taxable when heavy gauged (3mm or thicker) and UV stabilized, and purchased in rolls of at least 100 feet in length and 20 feet in width
- Post-hole diggers
- Posts - unless designed for supporting crops or trees; fence posts are non-taxable
- Poultry processing equipment - including scalders, pickers, knives and shears
- Price tags
- Printers - including printers sold with a climate or irrigation control system
- Propane - used for commercial purposes
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- Race horses
- Raw materials used to self-construct non-taxable and taxable farm equipment
- Refrigerated trailer units - designed for transporting goods to wholesalers and retailers
- Refrigeration and cooling equipment - other than milk coolers
- Rope
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- Saddles
- Salinity meters
- Saws
- Scales
- Shade compound - liquid applied to greenhouse glass to protect plants
- Skidders
- Snow throwers
- Soil feeder bins
- Solvents and cement - used for irrigation
- Staplers
- Stakes, posts, and poles - unless designed for supporting crops or trees
- Stock prods - including batteries
- Storage bins
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- Tanks, propane
- Tattoo outfits
- Teat brushes
- Teat cups
- Telephone services – non-residential, long distance
- Three-wheeled all-terrain vehicles
- Top soil
- Tree grafting paint
- Tree seedlings - used to raise trees for processing into lumber
- Truck mounted boxes - when permanently mounted to a truck
- Trucks - farm, all other types
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- Udder sponges
- Udder washing hoses
- Valve grinding compounds
- Vehicles - including farm trucks
- Washstands
- Water cans
- Water softeners
- Weighing scales
- Wheelbarrows
- Wheel loaders - unless sold with a bucket attachment (non-taxable as front end loaders)
- Wiping rags
- Wirecutters
- Wood preservatives - unless registered under the Pest Control Products Act (Canada)
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