Helicopter Used for Predator Control Not Exempt from Sales Tax as Agricultural Equipment

2009-04-03T18:55:12+00:00

In Hearing No. 48,076, the ALJ ruled that a helicopter purchased by a ranching operation for cattle gathering, aerial depredating animals, and predator control was not an exempt agricultural purchase.  Under the agricultural exemption, the equipment purchased must be used exclusively on a farm or ranch in the production of food or agricultiral products.  Under [...]