Agricultural machinery, tools, and equipment
Sec. 2. (a) Transactions involving agricultural machinery, tools,
and equipment are exempt from the state gross retail tax if the person
acquiring that property acquires it for his direct use in the direct
production, extraction, harvesting, or processing of agricultural
commodities.
(b) Transactions involving agricultural machinery or equipment
are exempt from the state gross retail tax if:
(1) the person acquiring the property acquires it for use in
conjunction with the production of food and food ingredients or
commodities for sale;
(2) the person acquiring the property is occupationally engaged
in the production of food or commodities which he sells for
human or animal consumption or uses for further food and food
ingredients or commodity production; and
(3) the machinery or equipment is designed for use in gathering,
moving, or spreading animal waste.
As added by Acts 1980, P.L.52, SEC.1. Amended by Acts 1981,
P.L.80, SEC.1; P.L.257-2003, SEC.22.
Last modified: May 28, 2006