Exemption for Farm Equipment and Machinery - Amador County APCD

A partial exemption from the sales and use tax became available under section 6356.5 for the sale, storage, use, or other consumption of farm equipment, machinery and their parts to qualified persons for use in qualifying activities. The partial exemption also applies to leases of certain farm equipment and machinery. Farm equipment and machinery means "implements of husbandry" as defined in Revenue and Taxation Code section 411. Qualifying property includes, but is not limited to:
Agricultural heating and cooling equipment, Dairy production equipment, Egg and poultry production equipment, Feeding, watering and waste disposal systems for livestock, Fencing and trellis support systems Ginning equipment, Hand farm tools, Handling and packing equipment, Harvesting equipment, Irrigation systems, Livestock handling and care equipment, Tractor implements, Wind machines, Farm equipment and machinery may also include materials and fixtures used to construct certain qualifying property such as agricultural operating structures, when sold to a qualified person prior to installation on real property.

Funding Entity: 

Tax deduction percentage off.

Application Due Date: 
The partial exemption certificate should be retained for a period of not less than four (4) years.
Implementing Sector
Implementing Sector: 
Amador County Air Pollution Control District
Eligible Applicant: 
A retailer is relieved from the liability for the sales or use tax subject to the partial exemption if they take a partial exemption certificate timely and in good faith, from a purchaser stating that the property will be used in a qualifying manner as provided under section 6356.5. The partial exemption certificate should be retained for a period of not less than four (4) years. A purchaser who provides a partial exemption certificate to a retailer and who does not use the equipment and machinery primarily in producing and harvesting agricultural products and, in the case of property qualifying as an implement of husbandry under the Vehicle Code, exclusively in agricultural operations, will be liable for the tax, plus interest and applicable penalties. Purchasers must maintain records supporting the use of the equipment, machinery and parts purchased under a partial exemption certificate.
Information Source: 

Agency Contact(s)

Name Contact Email Contact Phone Number Contact Information
Amador County APCD (209) 257-0112