USE/OCC TX-FARM MACHINERY

Session: 104th General Assembly
Year: 2026
Bill #: HB5531
Category: Agriculture
Position: Under Review
Mandate?
Revenue Loss?
Authority Preemption?

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Summary as Introduced

Amends the Use Tax Act, the Service Use Tax Act, the Service Occupation Tax Act, and the Retailers' Occupation Tax Act. Provides that an exemption for farm machinery and equipment applies if the equipment is used for certain purposes (currently, primarily used for those purposes).



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