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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 ofb.ag/Jan2016BFN 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.
The plan we are on is great. It’s comparable to my previous job's plan, and we are a sole proprietor.
To grow a network and gain perspective and knowledge in the industry through personal and professional development has been invaluable. Every day I learn and grow.
The issue of property taxation remains as one of the biggest challenges our members face today. Ensuring agricultural property is valued for its agricultural potential and not development is critical to the continued success of Ohio agriculture.
Farm Bureau is what really got the word out. It’s been one of their goals to get this done.
I could not have done it without the resources I have found through Farm Bureau.
Because we are younger farmers just starting out, Farm Bureau has a lot of good opportunities and resources to help us grow in the future.
Through the Select Partner program, we became educated in farm insurance and weren't just selling policies. It became more and more clear why farmers need an advocate like Ohio Farm Bureau.
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