Animals, feed, seed, and chemicals
Sec. 1. Transactions involving animals, feed, seed, plants,
fertilizer, insecticides, fungicides, and other tangible personal
property are exempt from the state gross retail tax if:
(1) the person acquiring the property acquires it for his direct
use in the direct production of food and food ingredients or
commodities for sale or for further use in the production of food
and food ingredients or commodities for sale; and
(2) the person acquiring the property is occupationally engaged
in the production of food and food ingredients or commodities
which he sells for human or animal consumption or uses for
further food and food ingredient or commodity production.
As added by Acts 1980, P.L.52, SEC.1. Amended by P.L.257-2003,
SEC.21.
Last modified: May 28, 2006