Front-end loaders, blades and forklifts for farm tractors of 16 H.P. and over. Grain handling equipment including dryers, cleaners, augers and conveyers. Grain shovels, forks and related items. This exemption is not allowed on shop tools, hand tools or shop equipment. Granaries purchased by a farmer that are designed and used exclusively for storage of grain.
Haystack covers including related weights and rope.
Heaters, radios and air conditioning equipment that are specifically designed for farm tractors or other farm machinery. If not specifically designed, they must be already installed when the exempt farm tractor or other farm machinery is purchased. Heating systems, where at least 80 per cent of the system is used specifically for the caring of livestock or growing of plants for sale. Where a central heating system is used more than 20 per cent for the heating system of non-farming space, the entire system is taxable. Hoists including power take-offs for farm trucks.