Certain Products and Equipment for Cleaning in the Agriculture Industry Exempt in Indiana

Friday, February 24th, 2017

 
 
A red barn with silo in the country.
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The Indiana Department of Revenue ruled that the agricultural production exemption applied to certain cleaning products and to a barn.

The taxpayer purchased (1) a barn for storing and drying manure and (2) epoxy flooring and washing equipment necessary to clean an egg laying facility. Indiana exempts property for use in the direct production of agricultural commodities.

Manure and eggs are agricultural commodities. Drying manure qualifies as production, but storing it does not. Because the barn was used for both, it was 50% exempt. Epoxy flooring and washing equipment were necessary to comply with laws requiring cleaning of egg processing equipment and facilities. As a result, they were fully exempt.

http://www.in.gov/legislative/iac/20170222-IR-045170118NRA.xml.pdf


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