FARM MACHINERY DEALERS OR REPAIR FACILITIES — shop or outside — including demonstration
This classification applies to dealers engaged in the sale or repair of new farm machinery or equipment, including but not limited to tractors, balers, combines and implements such as plows, discs and cultivators. This classification also applies to independent farm machinery repair facilities that are not dealers. Repair operations can be performed at the shop or at customers' locations on a job or warranty basis. This classification includes the display and sale of machines, equipment or parts and the operation of farm machinery for demonstration purposes. This classification also includes the incidental sale of used machinery received as trade-in merchandise.
Dealers whose sales of used machinery exceed 25% of gross receipts shall be classified as 8267, Machinery and Equipment Dealers — secondhand.
The sale of non-agricultural machinery shall be classified as 8107, Machinery and Equipment Dealers.
| Shown below is the previously published phraseology and footnote | Effective Date |
|---|---|
Phraseology: FARM MACHINERY DEALERS OR REPAIR FACILITIES — shop or outside — including demonstration Footnote: This classification applies to dealers engaged in the sale or repair of new farm equipment, including but not limited to tractors, balers, combines and implements including plows, discs and cultivators. This classification also applies to independent farm machinery repair facilities that are not dealers. Repair operations can be performed at the shop or at customers' locations on a job or warranty basis. This classification includes operating farm machinery for demonstration purposes. This classification also includes the incidental sale of used machinery received as trade-in merchandise. Dealers whose sales of used machinery exceed 25% of gross receipts shall be classified as 8267, Machinery and Equipment Dealers — secondhand. The sale of non-agricultural machinery shall be classified as 8107, Machinery Dealers. Departments for the display and sale of machines or parts that are physically separated from the repair shop and do not engage in machine demonstration shall be separately classified as 8017(7), Stores — hardware. | 1/1/2019 |
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