The province of Manitoba has recently revised this bulletin which outlines the retail sales tax exemptions on farm implements, machinery and other items used “principally for farming” that are purchased by beekeepers. The bulletin clarifies that where equipment used principally for farming in the 24-month period immediately following acquisition is changed to non-farm use, no tax applies on the change in use.
In addition, the lists of conditionally and unconditionally exempt equipment and taxable equipment have been updated, and are identified with shading in the bulletin.
MB No. 022
Manitoba Information Bulletin No. 022, “Sales to Beekeepers”
Tax Development Jun 13, 2009