ID H0446

Creates a sales tax exemption for augers, dryers, fans, sweep augers, and other machinery used directly and primarily within or affixed to grain bin structures.

Exemption applies only when equipment can be removed from the grain bin structure without affecting the structural integrity of the structure.

Exemption covers grain bin structures used directly and primarily in agricultural production, regardless of whether equipment is installed by the farmer, contractor, or subcontractor.

Exemption applies whether or not the equipment becomes part of real property.

Becomes effective July 1, 2024, with an emergency declaration.