Agricultural machinery and equipment; net wrap, bailing wire, and twine; exemption
(1) Sales and use tax shall not be imposed on the gross receipts from the sale, lease, or rental of:
(a)Depreciable agricultural machinery and equipment…#
(a) Depreciable agricultural machinery and equipment purchased, leased, or rented on or after January 1, 1993, for use in commercial agriculture; or
(b)Net wrap, baling wire, and twine purchased for use in…#
(b) Net wrap, baling wire, and twine purchased for use in commercial agriculture.
(2) For purposes of this section:
(a)(i) Agricultural machinery and equipment means tangible personal property that is used directly in (A) cultivating or harvesting a crop, (B) raising or caring for animal life, (C) protecting the health and welfare of animal life, including fans, curtains, and climate control equipment within livestock buildings, or (D) collecting or processing an agricultural product on a farm or ranch, regardless of the degree of attachment to any real property; and