Equipment Purchased for CRP Maintenance

[ 2008; R-2013 | Keywords: Sales Tax, CRP Land which is placed in the CRP program cannot be used for agricultural production. Because CRP land cannot be used for agricultural production, equipment used primarily on CRP ground are not directly and primarily used in the production of agricultural products. Here is a portion of a January 10, 2008 letter from the IA Revenue Dept. regarding this topic: “After reviewing the information in your protest, the Review Unit does not agree the ATV you purchased is exempt from Iowa sales tax as farm machinery and equipment. The Department finds support for its… Read More »