Generally, a lawn mower cannot be tax exempt. Sales tax exemptions for agricultural items are typically reserved for specific purposes related to the production of goods for human consumption.
Understanding Tax Exemptions for Agricultural Items
Tax exemptions, particularly in the agricultural sector, are commonly applied to materials and equipment that are directly instrumental in the production of crops and livestock. The defining factor for many of these exemptions is whether the output is ultimately intended for human consumption.
- Purpose-Driven Exemptions: Items like seeds, fertilizers, or machinery used to cultivate food crops often qualify for tax exemption because they directly contribute to the food supply chain.
- The "Human Consumption" Rule: This critical criterion means that if an item is not directly involved in producing food or goods that humans consume, it is unlikely to be tax exempt under agricultural provisions.
- Lawn Mowers and Sales Tax: Lawn care tools, including various types of mowers such as zero-turn mowers, are typically used for property maintenance, landscaping, or aesthetic purposes. Since these activities do not involve the production of crops or livestock for human consumption, lawn mowers are generally subject to sales tax. They do not fit the specific criteria for agricultural tax exemptions based on their primary use.
Therefore, while many items used in farming and ranching may qualify for sales tax exemptions, a lawn mower usually does not, as its function falls outside the scope of producing consumables.
