I've ran into lots of stuff that the local farm stores won't sell to you as tax exempt. Anything that will cross over to horse use, for an example. Fencing products fall in that catagory - no tax exemption.
I don't see how light bulbs in a dairy facility are not a justifiable expense. Surely they don't expect you to milk outdoors. I think what you meant was you can't deduct the sales tax when purchasing the bulbs?
The local Rural King stores have had a policy change. They will now sell seemingly ANYTHING tax exempt for farm use, as long as you sign their waiver saying such. I predict that lots of people will get theirselves in IRS trouble with this new policy. I know lots of farmers who cannot resist the temptation of claiming a false tax exemption if it's available at the stroke of a pen.
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