Can I Purchase a Trailer Farm Tax Exempt in Ohio?

Taxes, taxes, taxes; seems like that is all we do anymore is pay tax. But I got some good news for us Farmers, it's called Agricultural Sales Tax Exemptions!! (Take that Government)  Under the Ohio Revised Code Section 5739.02 there are goods and services that can be noticed as not taxable. The Ohio Administrative Code below will show the agricultural sales tax exemptions. 

So a Trailer is tangible property used on the farm, for farm equipment, and used in the production of agriculture so it can be purchased farm tax exempt.  BUT, there's a catch (there's always a catch when it comes to taxes) In the state of Ohio the trailer has to have an empty weight of under 4000 pounds to be exempt. The Farm tax exemption works on trailers weighing empty under 4000 pounds is because these trailers do not get titled in the state of Ohio.

Any Trailer with an empty weight over 4000 is no longer farm tax exempt and this is because the trailer has to be titled and placed under the category of "motor vehicles" and will be registered for use on highways.  

For example this equipment trailer weighing 3990 empty can be ran farm tax exempt.

But this gooseneck deckover that weighs 6500 empty will have to be titled and therefore no longer farm tax exempt.

Now you can be sales tax exempt on titled trailers with a PUCO but that is for another day.

References:

     farmoffice.osu.edu

                 chrome-extension://efaidnbmnnnibpcajpcglclefindmkaj/https://farmoffice.osu.edu/sites/aglaw/files/site-library/LawBulletins/Ag_Sales_Tax_Bulletin_Oct2021.pdf

      Ohio Department of Taxation

                 https://tax.ohio.gov/help-center/faqs/vehicle-taxability-compliance-exemptions-and-taxability/motor-vehicle-taxability-exemptions-and-taxability#:~:text=Trailers%20that%20weigh%20less%20than,to%20the%20State%20of%20Ohio.