"To round out a week of news headlines dominated by climate change, this tax joins the growing line of initiatives failing to take into account the effects on rural New Zealanders," she said.
"From the reaction I'm seeing and receiving to it, it might just be that step too far."
Speaking on Tuesday, Barbara said she was expecting the backlash to be even greater by the time she got to Fieldays.
Barbara said the strong communities built around food production across the country will only tolerate so much.
"Protests and petitions are already being called for.
"The Government needs to treat its rural communities with respect and be careful not to bite the hands that feed us all, or our usual resilience, this country relies on, may turn to resistance.
"Farmers have brought their protests to the steps of Parliament before," she said.
"Should that happen again, they'll be in the good company of other ute users like growers, tradies, forestry, transport and civil construction sectors, to name just some of the many industries and livelihoods affected."
Barbara said once again the Government is putting the cart before the horse with the aspirational, but not yet achievable, goals.
"Last night (Monday) Toyota made a public statement that it won't be bringing in electric utes in the foreseeable future, in reply to the wishful thinking of the Prime Minister," she said.
It was a statement backed up by the Motor Industry Association.
"Farmer groups also had to defend themselves, saying utes are not status symbols but necessary for the work they do.
"So I'll repeat myself — what world is the Government living in?"
Barbara said National will repeal the scheme when it is in Government.
"This is simply another move to tax hard-working Kiwis which I, for the life of me, cannot understand.
"We have far better ways to incentivise the use of EVs without penalising hard working Kiwis in the process."