Class Codes & Rates:

Code 8116 is applied to wholesale or retail dealers engaged in selling new or secondhand farm machinery such as, but not limited to, tractors and sowing, furrowing, seeding, harvesting, baling and fertilizing machinery. Some dealers do not maintain on-premises inventories for sale. Customers make their selections from showroom samples or catalogs. The machinery is then ordered from the factory and shipped either to the dealer or directly to the purchaser.