§ 144.053 RSMo — Farm machinery and equipment exempt from state and local sales and use tax, when

1. As used in this section, "machinery and equipment" means new or used farm tractors and such other new or used machinery and equipment and repair or replacement parts thereon, and supplies and lubricants used exclusively, solely, and directly for the planting, harvesting, processing, or transporting of a forestry product.

2. Notwithstanding any other provision of law to the contrary, for purposes of department of revenue administrative interpretation, all machinery and equipment used solely for the planting, harvesting, processing, or transporting of a forestry product shall be considered farm machinery, and shall be exempt from state and local sales and use tax, as provided for other farm machinery in section 144.030 . For purposes of the exemption in section 144.063 , the planting, harvesting, processing, or transporting of a forestry product is deemed an agricultural purpose.