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Ag Tech Fair speaker addresses sales, use tax PDF Print E-mail

By Carolyn Lee
The Imperial Republican

The highlight of the Imperial Chamber of Commerce Ag Technology Fair was a presentation by Margaret Akin, a revenue educator with the Nebraska Department of Revenue.
She mainly addressed the sales tax on repairs and replacement parts for ag machinery and equipment.
Effective Oct. 1 sales tax on those issues, used in commercial agriculture, is exempt if the property repaired is ag machinery and equipment and the repair parts are sold to eligible purchasers.
Akin, of Scottsbluff, said repair labor is tax exempt on those items, and buyers must complete a Form 13.
As a matter of fact, Form 13 came up many times during Akin’s talk.
The purchase of ag equipment is sales and use tax exempt, Akin said, if items are used DIRECTLY in commercial ag, the item meets the definition of ag equipment, and the purchaser completes a Form 13 Sec. B, or sales tax exemption form.
Those attending the Ag Technology Fair had questions for Akin, and some laughter over the rules and regulations imposed by the Legislature concerning sales tax on ag equipment.
Laughter broke out when Akin gave an example of the complexity of the issue. She said a shovel, used for various reasons on a farm, is not sales tax exempt, but if it breaks and a bolt is purchased to repair it, that bolt is exempt.
Akin told those present that the best way to keep up with the rules is to log on to and access “taxpayer education.”
The rules are always being updated on that, she noted, and it’s the fastest way to find the latest rules.
Akin stressed that the Department of Revenue is just carrying out the law as created by the Legislature. She said she is available for questions at (308) 633-2234 or at This e-mail address is being protected from spambots. You need JavaScript enabled to view it .
The Ag Technology Fair was held last Wednesday at the Imperial Eagles Club. The time had been changed to later in the day to attract more people to the event, according to Chairman Chris Lee.
The turnout was low, however. “I don’t know if it was the cold weather, church night or the change in venue,” Lee said.
He added that “The vendors there were very pleased with what the speaker had to say. We appreciate Margaret and the Department of Revenue for their services.”
Lee also said vendors have told him they have had leads on new customers from those who attended the event.
Fifteen vendors set up at the Ag Technology Fair.


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