Manitoba has revised this bulletin to reflect changesmade to exemptions allowed on farm implements, machinery and otheritems used principally for farming. The definition of livestock animalswas added. Livestock animals are defined to be animals that are raisedor kept commercially: i) for sale as food; ii) for the sale of theirproducts as food; or iii) for the sale of their hides, hair or furs.The bulletin also clarifies that where equipment used principally forfarming is switched to non-farm use in the 24-month period immediatelyfollowing acquisition, no tax applies to the change in use. However,any repairs or maintenance to the equipment would be taxable.
Inaddition, the lists of exempt items used principally for farming havebeen updated. Items that can be purchased exempt with a farm-usecertificate (List “A”) now include garden tractors and riding mowers.Unconditionally exempt items (List “B”) now include livestock asdefined above, cow mats and livestock pest protector devices. Pleasesee the link below for a full list of items that can be purchasedexempt for farm use.