HARRY HUGHES, Governor                                 833

OF THIS ACT, USED TO RAISE LIVESTOCK AND POULTRY AND USED TO
PREPARE, IRRIGATE, AND TEND THE SOIL, PLANT, SERVICE, OR
HARVEST SEEDS AND GROWING CROPS, AND HARVEST, TRANSPORT,
CLEAN, DRY, AND STORE THE CROPS.

(MM) SALES OF MANUFACTURING MACHINERY AND EQUIPMENT,
AS DEFINED IN SECTION 324(S) OF THIS ARTICLE, WHEN SOLD TO
MANUFACTURERS.

373.

[(d) Notwithstanding the provisions of subsection (a)
of this section, the rate of tax shall be as follows on the
purchase of farm vehicles and all farm equipment to be used
to prepare the soil, plant seeds, service growing crops and
harvest crops, including (1) portable elevators and
conveyors used to load harvested crops into storage
facilities on the farm, and (2) also including but not
limited to power spraying equipment, irrigation equipment
and portable grain and hay dryers, and (3) also but not
limited to milking machines:

(1)  On each sale where the price is from
fifty-one cents (51¢) to one dollar ($1.00), two cents (2¢);

(2)  On each fifty cents (50¢) of price or
fraction thereof in excess of one dollar ($1.00), one cent
(1¢).

(e) Notwithstanding the provisions of subsections (a),
(c) or (d) in this section, the rate of tax on the use,
storage, or consumption of manufacturing machinery and
equipment to purchasers engaged in manufacturing, shall be
as follows:

(1)  On each sale where the price is from
fifty-one cents (51¢) to one dollar ($1), two cents (2¢);

(2)  On each fifty cents (50¢) of price or
fraction thereof in excess of one dollar ($1), one cent

The rate provided in (1) and (2) immediately above
shall apply to all deliveries completed on and after June 1,
1977.]

SECTION 2. AND BE IT FURTHER ENACTED, That this Act
shall take effect July 1, 1979.

Approved May 14, 1979.

CHAPTER 217