The province of Manitoba has recently revised this bulletin which outlines the retail sales tax exemptions allowed on farm implements and machinery, associated repair parts and other items used principally for farming. The bulletin clarifies that a vendor must obtain a farm-use certificate, with the appropriate wording changes, for the purchase of livestock waste treatment chemicals and drugs and medicines for livestock used directly in farming production. In addition, the list of conditionally exempt equipment now includes earth moving equipment used for clearing or leveling farm land and guidance systems, including Global Positioning Systems, used directly for farm operations.
MB No. 018