Taxes

IDOR Sales Tax Exemption Certificate - Equipment

( 22K)


Motor Fuel Refunds - Ag Application Equipment


Ag Input & Machinery Sales Tax Exemption - Statute & Regulations


Implement of Husbandry Definitions

( 20K)


Sales Tax on Scales & Tender Tanks

Question:  Hi Yvonne! It's been a while since we've talked but I hope you are doing well. I have a question for you. For the scale systems that our fertilizer dealers use, are the scales they install to weigh fertilizer trucks and wagons to calculate the price of the fertilizer eligible for the sales tax exemption? Are any of the parts to maintain the scales eligible?

Also, on the tanks that our guys buy to mount on vehicle trailers to transport fertilizer to the field of application, are the tanks exempt?

Answer from Yvonne Schwartz (IDOR):  I am doing well. Thank you for asking. I have an answer for you regarding the scales and the tanks. The scales would be taxable. The tanks would be taxable if they were merely used to transport the fertilizer to the fields but exempt if used to spread the fertilizer. I hope this answers all of your questions.

Yvonne Schwartz

Cell (309) 264-8636

Office (217) 785-1695

Fax (217) 782-8956

Email yvonne.schwartz@illinois.gov


Are Storage Tanks Sales Tax Exempt?

Question:  Hi Yvonne.  I had a dealer ask me again today if he is responsible for paying sales tax on the large 10,000 gallon storage tanks that he uses to store liquid fertilizer inside his containment structure at the agrichemical facility. I have always assumed that since the tank is attached to the property by anchoring, that it is not exempt from sales tax. Is this true?

Yvonne Schwartz (IL Dept of Revenue):  You are correct. Even if it were not real property, it still would not quality because it would be considered storage, (a pre-production stage).