§ 11-201

# (a)

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

# (1)

livestock;

# (2)

feed or bedding for livestock;

# (3)

seed, fertilizer, fungicide, herbicide, or insecticide;

# (4)

baler twine or wire;

# (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)

if bought by a farmer:

(i) a container to transport farm products that the farmer raises to market;

(ii) a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming;

(iii) a milking machine, when used in farming;

(iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and

(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)

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.