Do ATVs and utility vehicles fall under the sales tax exemption for agriculture? It depends, according to Leah Curtis, Ohio Farm Bureau’s director of agricultural law.

Under Ohio law, the agricultural sales tax exemption applies to most items that will be directly used, consumed or incorporated in the production of agricultural products for sale.

“ATV and utility vehicles are more tricky, and there tends to be more questioning of those purchases (by the tax department),” Curtis said.

Examples of when the ag sales tax exemption applies:

  • Distributing seed or fertilizer on a row-crop farm
  • Checking or fixing fences on a cattle operation
  • Accessing timber plots to haul out brush on a timber farm.

Examples of when the exemption does not apply:

  • Landowners using the vehicle primarily for recreation
  • Landowners who are renting out farmland but are not themselves involved in agricultural production.

If there is a dispute over the sales tax, the tax department will send a letter asking for more information about how the landowner is using the vehicle for agricultural production and then send a follow-up letter with its determination. Landowners can appeal that decision with the tax department. If it reaches the tax appeals board level, Curtis suggests landowners hire an attorney to make sure they have all the necessary documentation.

If a farmer believes a retailer collected sales tax in error, there is a process to file for a refund with the state of Ohio. Go to for information on this process.

Listen to an episode of “Legal with Leah” on this topic and others here.

“Legal with Leah” is a part of Ohio Farm Bureau’s online Ohio Landowner Toolkit. Ohio Farm Bureau works to provide landowners with the information to help manage their property and to stay up to date on rural issues. Owning land comes with special responsibilities, and Ohio Farm Bureau is here to help.  Members can download the Ohio Landowner Toolkit and access other bonus online content.

Published in the January/February 2016 issue of Buckeye Farm News.

Labor has always been an issue, mainly because we are a seasonal operation. So that's a challenge finding somebody who only wants to work three months out of a year, sometimes up to six months.
Mandy Way's avatar
Mandy Way

Way Farms

Farm Labor Resources
I appreciate the benefit of having a strong voice in my corner. The extras that are included in membership are wonderful, but I'm a member because of the positive impact to my local and state agricultural communities.
Ernie Welch's avatar
Ernie Welch

Van Wert County Farm Bureau

Strong communities
I see the value and need to be engaged in the community I live in, to be a part of the decision-making process and to volunteer with organizations that help make our community better.
Matt Aultman's avatar
Matt Aultman

Darke County Farm Bureau

Leadership development
Farm Bureau involvement has taught me how to grow my professional and leadership experience outside of the workforce and how to do that in a community-centric way.
Jaclyn De Candio's avatar
Jaclyn De Candio

Clark County Farm Bureau

Young Ag Professionals program
With not growing up on a farm, I’d say I was a late bloomer to agriculture. I feel so fortunate that I found the agriculture industry. There are so many opportunities for growth.
Jenna Gregorich's avatar
Jenna Gregorich

Coshocton County Farm Bureau

Growing our Generation
Knowing that horticulture is under the agriculture umbrella and having Farm Bureau supporting horticulture like it does the rest of ag is very important.
Jared Hughes's avatar
Jared Hughes

Groovy Plants Ranch

Groovy Plants Ranch
If it wasn't for Farm Bureau, I personally, along with many others, would not have had the opportunity to meet with our representatives face to face in Washington.
Austin Heil's avatar
Austin Heil

Hardin County Farm Bureau

Washington, D.C. Leadership Experience
So many of the issues that OFBF and its members are advocating for are important to all Ohioans. I look at OFBF as an agricultural watchdog advocating for farmers and rural communities across Ohio.
Mary Smallsreed's avatar
Mary Smallsreed

Trumbull County Farm Bureau

Suggested Tags: