North Dakota Expands Exemption for Farm Machinery to Include Dairy Farm Equipment

May 12, 2017 Lee Pender

Effective July 1, 2017, North Dakota will expand the definition of “Farm Machinery” to include machinery, equipment and materials used exclusively in a milking operation of a dairy farm. In North Dakota, sales of new farm machinery sold exclusively for agricultural purposes are taxed at a lower tax rate of 3% compared to the general sales tax rate of 5% for tangible personal property. Used farm machinery used exclusively for agricultural purposes is exempt from state and local sales taxes.  

The post North Dakota Expands Exemption for Farm Machinery to Include Dairy Farm Equipment appeared first on Sovos.

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