NEVADA DEPARTMENT OF TAXATION 
AFFIDAVIT OF PURCHASER OF FARM MACHINERY AND EQUIPMENT 

I, _______________________________________________________________________ 
                                                    (Purchaser) 

swear and affirm, that the following is true and correct: 

 I make this affidavit in support of any applicable tax-exempt purchases of farm machinery or equipment from: 

_____________________________________________________________________________ 
                                                   (Retailer) 

I am purchasing farm machinery or equipment  to be employed more than incidentally for agricultural purposes (i.e. 
a farm tractor (a motor vehicle designed and used primarily for drawing an implement of husbandry); or implement 
of husbandry (a vehicle that is designed, adapted or used for agricultural purposes including, without limitation, a 
plow, machine for mowing, hay baler, combine, piece of equipment used to stack hay, till, harvest, handle 
agricultural commodities or apply fertilizers, or other heavy, movable equipment designed, adapted or used for 
agricultural purposes); or piece of equipment used for irrigation; or a part used in the repair and maintenance of farm 
machinery and equipment.  

I am not purchasing machinery or equipment only incidentally employed for agricultural purposes (i.e. machinery or 
equipment whose direct and primary function is for some other use than agricultural purposes); a vehicle required to 
be registered pursuant to Chapter 482 of the NRS (Motor Vehicles and Trailers: Licensing, Registration, Sales and 
Leases) or Chapter 706 of the NRS (Motor Carriers); tools; shop equipment; communication equipment; stationary 
fencing materials; building materials and supplies used in the construction of farm buildings; household equipment 
items used for residential purposes such as lawn mowers and snow blowers; or replacement parts used in the repair 
and maintenance of farm machinery and equipment which are consumed through the regular use of such equipment, 
such as fuel, oil, cleaning agents and solutions.  

I will use this farm machinery and equipment for raising, harvesting and selling crops, fruit, flowers, timber or other 
products of the soil; feeding, breeding, management and sale of livestock, poultry, or the produce thereof; operating 
a feed lot; raising animals or bees; dairying and sale of dairy products; or any other use determined by the 
Department of Taxation to constitute agricultural purposes.  

 I understand that I am responsible for any applicable tax if any purchases made with the support of this affidavit are 
not purchases of farm machinery or equipment for agricultural purposes. 

Signature of Purchaser __________________________________________________________________________ 

Name of Purchaser _____________________________________________________________________________ 

Address ______________________________________________________________________________________ 

Telephone Number _________________________________________________________ 

Date _____________________________________________________________________ 

NOTE: The retailer must retain the original copy of this affidavit. 

                                                   Page 1 of 4                                               REV-F040 
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 N E V A D A   D E P A R T M E N T   O F   T A X A T I O N  
                                h t t p : / / t a x . n v . g o v  
                                 
                 Tax Bulletin SUT 14-0006 
                 Issue Date: December 8, 2014 
                 Farmers and Agricultural Exemptions from Sales tax 
                  
 Introduction 
  
 This bulletin provides sales tax information for farmers, farm equipment dealers and farm suppliers. It 
 does not cover real or personal property tax issues.  
  
 Statutes and/or Regulations referenced 
 NRS 372.280, NRS 372.281, NAC 372.540 
  
 Agricultural Exemptions from Sales Tax 
  
 On  January  1,  2007,  NRS  372.281  became  effective  exempting  farm  machinery  and  equipment  from 
 sales tax. Prior to that date, farm machinery and equipment were not exempt from the 2% state portion of 
 the sales tax.  
  
 NRS  372.281    Farm machinery and equipment. 
 1.    There are exempted from the taxes imposed by this Act the gross receipts from the sale, storage, 
 use or other consumption in a county of farm machinery and equipment. 
 2.    As used in this section: 
 (a)  “Farm machinery and equipment” means a farm tractor, implement of husbandry, piece of equipment 
 used for irrigation, or a part used in the repair or maintenance of farm machinery and equipment. The 
 term does not include: 
  (1)  A vehicle required to be registered pursuant to the provisions of chapter 482  or 706 of NRS; 
  or 
  (2)  Machinery or equipment only incidentally employed for agricultural purposes. 
 (b)  “Farm  tractor”  means  a  motor  vehicle  designed  and  used  primarily  for  drawing  an  implement  of 
 husbandry. 
 (c)  “Implement  of  husbandry”  means  a  vehicle  that  is  designed,  adapted  or  used  for  agricultural 
 purposes,  including,  without  limitation,  a  plow,  machine  for  mowing,  hay  baler,  combine,  piece  of 
 equipment used to stack hay, till,  harvest, handle agricultural commodities or  apply fertilizers, or other 
 heavy, movable equipment designed, adapted or used for agricultural purposes. 
  
 NRS 372.281 is very clear in exempting (1) specified farm-specific equipment and (2) equipment that is 
 used in agriculture on a primary, not incidental, basis.  
  
 It does not exempt all items used on a farm, such as supplies, nor does it exempt farm machinery and 
 equipment  used  for  other  purposes  such  as  mining  or  construction.  The  exemption  is  for  specific 
 machinery and equipment. Machinery and equipment that has multiple uses, only one of which is use on 
 a farm, does not qualify for the exemption because it is incidental to the agricultural use.  
  
                                        Page 2 of 4                                            REV-F040 
                                                                                               V2023.1

Issue Date: December 8, 2014 
Farmers and Agricultural Exemptions from Sales tax 
SUT 14-0006 
Page 2 
 
Examples of items that are not exempt are: a vehicle required to be registered pursuant to chapter 482 of 
the NRS (Motor Vehicles and Trailers: Licensing, Registration, Sales and Leases); tools; shop equipment; 
communication  equipment;  stationary  fencing  materials;  building  materials  and  supplies  used  in  the 
construction  of farm buildings; household equipment items used for residential purposes such as lawn 
mowers  and  snow  blowers;  wind  turbines,  domestic  wells,  PVC  pipe  not  used  in  or  for  repair  of  an 
irrigation system; or materials or supplies which are consumed through the regular use of farm machinery 
and equipment, such as fuel, oil, cleaning agents and solutions. 
 
If a consumer is unsure of whether the equipment or machinery that is being purchased is exempt from 
sales tax, you may request an advisory opinion from the Department pursuant to NAC 360.190. 
 
There are also exemptions contained in NRS 372.280 that are tied to the sales tax exemption for food for 
human consumption.  
 
NRS  372.280    Animals and plants intended for human consumption; feed; fertilizer.   There are 
exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use 
or other consumption of: 
       1.    Any form of animal life of a kind the products of which ordinarily constitute food for human 
consumption. 
       2.    Feed for any form of animal life of a kind the products of which ordinarily constitute food for 
human consumption or are to be sold in the regular course of business. 
       3.    Seeds  and  annual  plants  the  products  of  which  ordinarily  constitute  food  for  human 
consumption or are to be sold in the regular course of business. 
       4.    Fertilizer  to  be  applied  to  land  the  products  of  which  are  to  be  used  as  food  for  human 
consumption or sold in the regular course of business. 
 
Fertilizer  includes  commercial  fertilizer,  agricultural  minerals,  compost  and  manures.  Chemical 
insecticides  or  herbicides  are  not  fertilizer  for  purposes  of  NRS  372.280.    If  a  chemical  insecticide  or 
herbicides is mixed with a fertilizer in one product, the fertilizer will be taxable unless the insecticide or 
herbicide is less than 10% of the product. NAC 372.045.   
 
The term also does not include fertilizer sold to enrich land for growing cut flowers, shrubs, lawns, and 
plants, the products of which are not food for human consumption.  
 
Bailing wire / Twine  
 
Baling wire and twine used as a container for exempt feed is also exempt. Baling wire and twine used for 
hay to feed animals that are not to be sold in the regular course of business is not exempt unless it is sold 
for resale.   
 
The NRS 372.280 exemption is further explained in NAC 372.540 
 
NAC  372.540    Seeds and plants.  
1.    The tax does not apply to sales of seeds, the products of which will be used as feed for any form of 
animal life of a kind the products of which ordinarily constitute food for human consumption or are to be 
sold in the regular course of the purchaser’s business. 
2.    The tax applies to sales of non-annual plants, such as fruit trees and berry vines, whether or not the 
products  will  be  sold  or  used  as  food  for  human  consumption,  unless  the  plants  themselves,  as 
distinguished from their products, are purchased for resale. 
 
As such, purchases of fruit bearing trees are taxable even though the sale of the fruit is exempt.  
 
                                   Page 3 of 4                                                      REV-F040 
                                                                                                    V2023.1

Issue Date: December 8, 2014 
Farmers and Agricultural Exemptions from Sales tax 
SUT 14-0006 
Page 3 
 
Documentation To Support Exempt Purchases. 
  
Attached to this bulletin are two affidavits that can be used for qualifying exempt purchases. As indicated 
on the affidavits, the seller must keep a copy of the affidavits in their records. The affidavits indicate what 
items may be purchased tax exempt and only those items may be purchases tax exempt for the purposes 
stated.  
 
While the Department prefers that a seller use the attached affidavit, the seller may also accept a resale 
certificate, or other documentation from the purchaser that clearly identifies the purchaser and indicates 
that the purchase is for resale or for another exempt use.  The seller should also keep a copy of such 
documentation in their records.     
 
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                                                   V2023.1