I did look this up and found something under (547 Agricultural Buildings) it does not say that EMT is not permitted. But it does refer to PVC. However since this is a horse barn and not a milk barn (not much washing down). Just a lot of lights and a hand full of recpticals. All overhead not buried in the ground. I'm going to call the inspector on this one since it will have exposed pipe, I think it would look nicer if it were all nice and straight. PVC tends to sag and not look so good.