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.
Cities in Amador County: Jackson, Sutter Creek, Ione, Plymouth, Amador County Pine Grove, Pioneer, Volcano, Fiddletown, Drytown, Martell, River Pines, Buena Vista, Buckhorn, Bonnefoy, New Chicago Clinton