Exemption of farm machinery and equipment (MO)

MO Department of Revenue

Exemption of all sales and repair/replacement parts for new and used farm machinery and equipment.
Additional Information
This excludes airplanes, motor vehicles and trailers, which are: (a) manufactured exclusively for agricultural purposes; (b) used on land owned or leased for the purpose of producing farm products; and (c) used directly in producing farm products to be fed to livestock or poultry to be sold ultimately in processed form at retail from sales and use tax.