Question 1

Do farm tractors have titles?

Accepted Answer

In most states, no. Farm tractors and implements are classified as off-road agricultural equipment and are not titled by the DMV the way cars and pickups are. A handful of states (Maine, Montana, Oklahoma, and a few others) do issue titles or certificates of origin for tractors above certain values or ages. In every state, the bill of sale is the primary ownership document and is critical for establishing title in disputes, estates, and bank financing.

Question 2

What information should I record about the tractor?

Accepted Answer

Brand and model line (John Deere 5075E, Kubota M7060, Case IH Farmall 75C, New Holland Workmaster 75), the year of manufacture, engine horsepower at PTO and at the flywheel, the transmission type (gear, hydrostatic, powershift, CVT), the hour meter reading, the serial number or Product Identification Number (PIN), whether it is 2WD or MFWD/4WD, the number of PTO speeds, and the number of hydraulic remotes (SCVs) on the rear.

Question 3

Where is the serial number on a tractor?

Accepted Answer

Each brand places the PIN plate in a slightly different location. On John Deere utility tractors, look on the right-hand side of the tractor frame or on the lower frame rail near the hood. On Kubota compacts, the PIN plate is usually on the right side of the frame under the floorboard. On Case IH and New Holland, check the front frame rail or the right-hand cab post. Always record both the tractor serial and the engine serial separately, because engines can be replaced.

Question 4

What does PTO horsepower mean and should it go on the bill of sale?

Accepted Answer

PTO horsepower is the power available at the Power Take-Off shaft — the splined shaft that drives implements like rotary cutters, hay balers, and tillers. It is typically 10–15% lower than the engine flywheel horsepower because of driveline losses. Implements are sized by PTO HP, so buyers care about this number. Record both engine HP and PTO HP, and note whether the tractor has 540, 1000, or both PTO speeds, and whether the PTO is independent, live, or transmission-driven.

Question 5

Should implements be included on the same bill of sale?

Accepted Answer

You can include them on the same form or use a separate bill of sale per implement. If the buyer is financing the tractor through a bank or the Farm Credit System, the lender will often require implements to be itemized so they can be separately appraised and collateralized. List each implement with its brand, model, size, serial number, and condition — for example, 'Land Pride RCR1860 6-ft rotary cutter, serial 12345, slip clutch rebuilt 2024.'

Question 6

Is there sales tax on a used farm tractor?

Accepted Answer

Most states offer an agricultural sales-tax exemption for tractors and implements used in commercial farming. The exemption typically requires the buyer to submit a state-issued agricultural exemption certificate (often called a 'farm exemption form' or 'resale certificate for agricultural use') to the seller. A private-party sale generally involves no sales tax at all in most states because there is no dealer collecting it. Check your state department of revenue for specifics.

Question 7

What about warranty transfers on newer tractors?

Accepted Answer

Manufacturer powertrain warranties on tractors from John Deere, Kubota, Case IH, New Holland, Massey Ferguson, Kioti, Mahindra, and LS are generally transferable to a second owner for the remainder of the term, provided the tractor has been serviced per the manual and the transfer is registered with a dealer. Include the original purchase date, the dealer name, and any remaining warranty months on the bill of sale so the buyer can register the transfer.

Question 8

What are SCVs and should I mention them?

Accepted Answer

SCVs — Selective Control Valves — are the rear hydraulic remote outlets that power cylinders on implements like loaders, backhoes, and 3-point attachments. The number of SCVs (often 1, 2, 3, or 4 pairs) dramatically affects resale value and determines which implements the tractor can run. Always state the number of SCVs on the bill of sale. A utility tractor with 3 rear remotes is worth meaningfully more than the same tractor with only 1.

Question 9

How do I handle a tractor sold with a loader or backhoe attachment?

Accepted Answer

The loader (e.g., John Deere H160, Kubota LA525, Bush Hog 2426QT) and backhoe should each be listed as a distinct line item with its own model and serial number. Note whether the loader includes the bucket, a quick-attach plate, a hay spear, or a grapple. These attachments can add $3,000–$15,000 in value and must be described separately for both the buyer's protection and any future insurance claim.

Question 10

Do I need to disclose hours rolled or meter issues?

Accepted Answer

Yes. If the original hour meter has been replaced or has stopped working, disclose it in writing on the bill of sale. Write something like: 'Hour meter shows 2,340 hours; seller discloses the meter was replaced in 2022 at approximately 1,850 actual hours, so true hours are estimated at 2,800+.' Concealing hour-meter rollbacks is consumer fraud and — for commercial farm dealers — a federal FTC violation.

Question 11

Does my tractor need to be registered to drive on public roads?

Accepted Answer

For short trips between fields on public roads, most states exempt farm tractors from registration and licensing under their Slow-Moving Vehicle (SMV) and farm-use laws. The tractor must display an orange SMV emblem, operate below 25 mph, and generally travel within a limited radius (often 25 or 50 miles) from the home farm. For road-legal use beyond that, some states do require a farm tag. The bill of sale does not affect these rules, but it establishes ownership in case of a roadside stop.

Question 12

Can I use a bill of sale to finance a tractor through Farm Credit?

Accepted Answer

Yes. The Farm Credit System, FSA (Farm Service Agency) direct lending, and most ag lenders use the bill of sale as the documentation of purchase for both purchase-money loans and refinancing. Lenders also typically require the serial number, a recent photo, and proof of insurance. A complete, signed, and dated bill of sale — ideally notarized — is the foundation for any farm equipment loan closing.

Field	Description
Buyer & Seller	Names, addresses, entity information
Brand & Model	John Deere 5075E, Kubota M7060, Case IH Farmall 75C
Year	Year of manufacture (from PIN or dealer records)
Engine HP / PTO HP	Flywheel and Power Take-Off ratings
Transmission	Gear, hydrostatic, powershift, CVT
Drive	2WD or MFWD/4WD
Hour Meter	Current reading + meter condition disclosure
PIN	Product Identification Number from frame plate
Engine Serial	Block serial number (separate from PIN)
PTO Speeds	540 / 540E / 1000 RPM options
SCVs	Number of rear hydraulic remote pairs
Loader / Backhoe	Brand, model, serial, bucket type
Implements	Itemized rotary cutters, box blades, tillers, etc.
Price	Total and allocation across tractor/implements
As-Is Clause	Conspicuous disclaimer of warranty
Signatures	Buyer, seller, optional notary

Factor	Compact (25–60 HP)	Utility (60–140 HP)	Row Crop (140–400 HP)
Typical Price	$18,000 – $45,000	$45,000 – $110,000	$110,000 – $450,000
Typical Buyer	Hobby farm, acreage owner	Hay, cow-calf, mid-size farm	Grain producer, row-crop farm
SCVs	1–2 remotes	2–4 remotes	4–6 remotes
PTO Speeds	540 only	540 / 1000	540E / 1000
Cab	Usually ROPS	ROPS or cab	Fully-enclosed cab + A/C
Hour Meter Redline	2,500+ hrs shows wear	5,000+ hrs shows wear	8,000+ hrs shows wear
GPS / ISOBUS	Rare	Optional	Standard

Free Tractor Bill of Sale Forms

What Is a Tractor Bill of Sale?

PIN & Engine Serial

Hour Meter & PTO

Implements & SCVs

How to Write a Tractor Bill of Sale

Identify the Parties

Describe the Tractor

Record the PIN and Engine Serial

List PTO, Hydraulics, and Remotes

Itemize Implements and Attachments

State Price, Warranty, and Sign

Key Components

Tractor Types & Brands

Sub-Compact Tractor

Compact Utility Tractor

Utility Tractor

Row Crop Tractor

4WD Articulated Tractor

Orchard / Vineyard Tractor

Antique / Classic Tractor

Crawler / Track Tractor

Compact vs. Utility vs. Row Crop

PTO & Implement Considerations

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Sample Tractor Bill of Sale

TRACTOR BILL OF SALE

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Frequently Asked Questions

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