Tractor parts aren't incorporated in to anything for resale either,but they are tax exempt here in Michigan. Anything used to PRODUCE a commodity is exempt here. As far as MAKING something deductible,the brother and sister that run the hardware store,when their Dad was alive and running the place,when something was even a little bit questionable,let's just say I used to break a lot of fork handles. You just have to shop at a local store where they still hand write the reciepts.
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Today's Featured Article - The River Tractor - by Charlie English Jr.. This is a 4010 John Deere that was used to farm on the Diamond Island which is in the Ohio River about 15 miles southwest of Evansville, Indiana. About ten years ago, this tractor was parked close to the bank as the river was washing the bank of the island away.
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