The document below includes excerpts from the Illinois Vehicle Code defining “Implement of Husbandry” and outlining registration and operating requirements for certain agricultural equipment used in fertilizer application, including self-propelled fertilizer applicators operating on Illinois highways.

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.  

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. 

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.