WILLIAM DONALD SCHAEFER, Governor                       Ch. 2

(V) FARM EQUIPMENT WHEN USED TO:

1.  RAISE LIVESTOCK;

2.  PREPARE, IRRIGATE, OR TEND THE SOIL;

OR

3. PLANT, SERVICE, HARVEST, STORE, CLEAN,
DRY, OR TRANSPORT SEEDS OR CROPS.

(B) AGRICULTURAL PRODUCTS.

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.

REVISOR'S NOTE: This section is new language derived
without substantive change from former Art. 81, §
326(h), (v), and (11) and the references to exemptions
for agriculture and farming in (d) and (r) and, as it
extended exemptions for the former retail sales tax to
the former use tax, § 375(b).

In subsection (a)(1), (2) and (6)(v)l. of this
section, the former word "poultry" is deleted as
included in the word "livestock"..

In subsection (a)(2) of this section, the former word
"litter" is deleted as included in the word "bedding".

In subsection (a)(3) of this section, the former
reference to "lime and land plaster" is deleted as
included in the word "fertilizer".

In subsection (a)(5) and (6)(ii) of this section, the
specific cross-references to "§§ 11-120 and 11-121"
and "§ 13-911(d)" are added for clarity.

In subsection (a)(5) of this section, the word "fuel"
is substituted for the former words "motor vehicle
fuel and liquid fuel", for brevity.

In subsection (a)(6)(i) of this section, the former
words "baskets", "crates", "hampers", "boxes", and
"hogsheads" are deleted as included in the word
"container".

In subsection (a)(6)(iv) of this section, the former
words "timber" and "lumber" are deleted as included in
the words "wood products".

Also in subsection (a)(6)(iv) of this section, the
former phrase "when the object of said sale, service

- 409 -