This class will cover, in detail, the sales tax exemption for commercial agricultural producers on the purchase and repair of equipment. Discussion will include qualifying agricultural operations, equipment and parts, and how to obtain a refund for tax paid on parts for depreciable agricultural equipment purchased prior to October 1, 2014. Exemptions for feed, seed, and chemicals will be explained. A portion of the session will be dedicated to contractors who build structures, such as grain bins used in agricultural operations. Instructors will teach participants how to complete tax returns for a variety of scenarios, as well as related exemption and refund forms. This session will benefit farmers, implement dealers, equipment suppliers, and parts store owners, as well as those who operate machine shops and other types of repair facilities. It is also relevant to feed and seed suppliers.