THE ENGINE POWER REDUCED DURING A PROCEDURE TURNAROUND AS THE AIRCRAFT WAS DISPENSING LIQUID FERTILIZER. THE HELICOPTER SETTLED INTO SOFT TERRAIN AND THE MAIN ROTOR BLADE SEVERED THE TAIL BOOM. THE HELICOPTER THEN IMPACTED THE GROUND. EXAMINATION OF THE ENGINE'S AIR FILTER DISCLOSED EVIDENCE OF LIQUID FERTILIZER CLOGGING THE FILTER.