*This information is for Model City Tax Code purposes only
Local Option A is repealed with an effective date of October 1, 2019.
Local Option A
Include new agricultural machinery and equipment to exempt "income -producing capital equipment". Replace Sec. ___-110(a)(14) with:
(14) new machinery and equipment consisting of tractors, tractor -drawn implements, self-powered implements, and drip irrigation lines, acquired by persons engaged or continuing in business for use in the commercial production of agricultural, horticultural, viticultural, or floricultural crops in this State. For the purposes of this paragraph, "new machinery and equipment" means machinery or equipment which has never been sold at retail except pursuant to leases or rentals which do not total two years or more.
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