http://www.bangornews.com/news/templates/?a=108790 The state of Maine, however, through a ruling of the Maine Revenue Services division, has determined that the removal of manure is not a part of commercial agricultural production. At the center of the controversy is Andrew Watson, who owns Top of the Hill Stables in Etna. Watson breeds Standardbred racehorses on the farm, which has been in has family for five generations, and now has about 75 animals there. Watson recently purchased a $11,400 Kubota off-road utility vehicle to clean out stalls, haul bedding and hay, and to pick rocks from fields. âBasically, this is my wheelbarrow,â Watson said this week. In fact, if he went to his local store and bought a wheelbarrow for his farm, he would be exempt from sales tax because it is used for agricultural production. But when he applied for that exemption for his Kubota, Maine Revenue Services denied his request and appeal for a sales tax refund of $570. âIn this case, absent evidence showing that the equipment is equipped to literally âcleanâ the stalls, I conclude that your stated primary use of the equipment is to remove the used bedding and waste from the stall area after the stalls have been otherwise cleaned,â wrote Jerome D. Gerard, acting executive director of MRS, in the final ruling issued in September.âI find that the removal of waste following cleaning is incidental to the production of horses,â Gerard ruled.