Rep. HADDON proposes the following Amendment No. to H.5126 as Passed By The House
(Doc Name h:\legwork\house\amend\h-wm\012\h2-farm equipment tax.docx):
| EXPLANATION: Exempts certain farm machinery from state sales tax. |
Amend the bill, as and if amended, Part IB, Section 109, DEPARTMENT OF REVENUE, page 502, after line 15, by adding an appropriately numbered proviso to read:
/(DOR: Farm Machinery) Notwithstanding any administrative interpretation, advisory opinion, or revenue ruling of the Department of Revenue to the contrary, if used in the planting, cultivating, or harvesting of farm crops for sale, ATVs and UTVs are considered farm machinery for purposes of sales tax exemptions./
Renumber sections to conform.
Amend totals and titles to conform.