301.3 Insecticides, Chemicals, Fertilizers, Soils Conditioners, Seeds and Seedlings.

Insecticides, chemicals, fertilizers, soils conditioners, seeds and seedlings used solely in the produc- tion for sale of farm, grove, vineyard or garden products are exempt under Code Section 12–36–2120(6). This exemption includes: (a) explosives (chemicals) used solely in the production for sale of farm, grove, vineyard or garden products. (b) medicines (chemicals) used solely in the production for sale of livestock. (c) insecticides, chemicals, fertilizers, soils conditioners, seeds and seedlings used solely in the production for sale of timber and timber products, nursery products, and poultry and poultry products. (d) insecticides and chemicals, including washing powder, soap, etc., used by dairy operators at the dairy barn in the production for sale of products of the dairy. (e) bull semen used solely in the production for sale of livestock. This exemption does not apply to liquid petroleum gas used for burning grass and weeds around farm crops.