Missouri Taxes Airplanes Used in Raising Cattle and Goats

Jan 24th, 2022

The Missouri Department of Revenue ("Department") recently determined that an antique airplane purchased for use in cattle and goat operations was not exempt from sales and use tax. The owners of the farm planned to purchase an antique airplane to conduct aerial inspection of their property and to monitor the locations of their cattle and goats. The farming operation is located on hilly terrain, and the airplane would allow not only easier inspection of the property but could also be used to locate missing animals.

Missouri provides an exemption for farm machinery and equipment. However, the exemption excludes airplanes unless they are used solely for aerial application of agricultural chemicals. The farm owners were not planning to use the airplane for the application of agricultural chemicals. As a result, the airplane purchase would be taxable.