My company sells squeeze chutes, portable farrowing crates, and other handling equipment to farmers. Will these sales qualify for the partial exemption?
Generally, animal-handling equipment such as squeeze chutes and portable farrowing crates used for birthing or to hold or restrain an animal while medication or treatment is administered to the animal are considered farm equipment and machinery. As such, sales of these items may qualify for the partial exemption as long as the sales meet the other provisions of Regulation 1533.1.
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