Where any dealer has a reasonable doubt about either the primary use of the item they are selling to a commercial farm or ranch, or whether the item qualifies as a farm tractor, implement of husbandry, irrigation equipment, or aircraft used in crop dusting, the dealer cannot rely on this affidavit and must collect the sales tax. Any customer who must pay the sales tax may claim a refund from the Department of Revenue on form DR 0137, providing such proof of his farming operation expenses and income and the use of the item as is appropriate.
