1. (a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose:

   1. (1) livestock;
   2. (2) feed or bedding for livestock;
   3. (3) seed, fertilizer, fungicide, herbicide, or insecticide;
   4. (4) baler twine or wire;
   5. (5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11-120 and 11-121 of the Transportation Article; and

   6. (6) if bought by a farmer:

      1. (i) a container to transport farm products that the farmer raises to market;
      2. (ii) a farm vehicle, as defined in § 13-911(c) of the Transportation Article, when used in farming;
      3. (iii) a milking machine, when used in farming;
      4. (iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and

      5. (v) farm equipment when used to:

         1. 1. raise livestock;
         2. 2. prepare, irrigate, or tend the soil; or
         3. 3. plant, service, harvest, store, clean, dry, or transport seeds or crops.
2. (b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.

Added by Acts 1988, c. 2, § 1, eff. Jan. 1, 1989. Amended by Acts 2010, c. 72, § 5, eff. April 13, 2010.

Formerly Art. 81, §§ 326, 375.