Scales and Storage Tanks Subject to Sales Tax
According to the IL Dept of Revenue, scales used to weigh agricultural inputs are subject to sales taxes. So are storage tanks unless the storage tanks are on a vehicle that is also applying the pesticides or fertilizers in the field of application. Contact IFCA with questions on sales tax exemptions for agriculture.
Implement of Husbandry Definitions
The document below explains what qualifies as an Implement of Husbandry in Illinois and explains the license plate requirements for ammonia nurse tanks and fertilizer trailers.
Farmer Certification Form for Purchasing Tax Exempt Ag Inputs
Have your farmers sign this document and keep it on file to assure they are using tax-free ag inputs for production agriculture uses only.
Pollution Control Tax Credit Forms
Click here for the rules, application form and instructions to apply for an Illinois pollution control facility property tax credit for your agrichemical containment systems.