Hauling farm products for relatives

From the 2024 DOR Tax Exemption Study

82.16.325 - Hauling farm products for relatives Description Income associated with hauling agricultural products in situations in which the hauler is related to the farmer who produced the crop or animal is exempt from public utility tax. Purpose To provide tax relief for persons who haul farm products for their relatives. Taxpayer ($ in millions): savings FY 2024 FY 2025 FY 2026 FY 2027 State Taxes Minimal Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Repeal of Repealing this exemption would increase revenues. exemption Potential ($ in millions): revenue gains FY 2024 FY 2025 FY 2026 FY 2027 from full repeal State Taxes $0.000 Minimal Minimal Minimal Local Taxes $0.000 $0.000 $0.000 $0.000 Assumptions The situations where this exemption would be applicable are believed to be quite rare. We expect the revenue impact to be minimal during the forecasted period of this study. Data Sources Department of Revenue, Excise tax data Additional Additional Information Information Category: Agriculture Year Enacted: 2022 Primary Beneficiaries: Persons who haul farm products for their relatives Taxpayer Count: Minimal Program Inconsistency: None evident JLARC Review: Expedited