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 and equipment, and how to obtain a refund for tax paid on parts for depreciable agricultural equipment. A portion of the session will be dedicated to contractors who build structures, such as grain bins used in agricultural operations. Instructors will help participants 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.