The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Commercial feeds; seeds; plants; fertilizers; liming materials; breedingand other livestock; semen; breeding fees; baby chicks; turkey poults;rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying orcuring crops; baler twine; containers for fruit and vegetables; farmmachinery; medicines and drugs sold to a veterinarian provided they are usedor consumed directly in the care, medication, and treatment of agriculturalproduction animals or for resale to a farmer for direct use in producing anagricultural product for market; tangible personal property, except forstructural construction materials to be affixed to real property owned orleased by a farmer, necessary for use in agricultural production for marketand sold to or purchased by a farmer or contractor; and agricultural suppliesprovided the same are sold to and purchased by farmers for use inagricultural production, which also includes beekeeping and fish, quail,rabbit and worm farming for market.
2. Every agricultural commodity or kind of seafood sold or distributed by anyperson to any other person who purchases not for direct consumption but forthe purpose of acquiring raw products for use or consumption in the processof preparing, finishing, or manufacturing such agricultural or seafoodcommodity for the ultimate retail consumer trade, except when suchagricultural or seafood commodity is actually sold or distributed as amarketable or finished product to the ultimate consumer. "Agriculturalcommodity," for the purposes of this subdivision, means horticultural,poultry, and farm products, livestock and livestock products, and productsderived from bees and beekeeping.
3. Livestock and livestock products, poultry and poultry products, and farmand agricultural products, when produced by the farmer and used or consumedby him and the members of his family.
4. Machinery, tools, equipment, materials or repair parts therefor orreplacement thereof; fuel or supplies; and fishing boats, marine enginesinstalled thereon or outboard motors used thereon, and all replacement orrepair parts in connection therewith; provided the same are sold to andpurchased by watermen for use by them in extracting fish, bivalves orcrustaceans from waters for commercial purposes.
5. Machinery or tools or repair parts therefor or replacements thereof, fuel,power, energy or supplies, and cereal grains and other feed ingredients,including, but not limited to, drugs, vitamins, minerals, nonproteinnitrogen, and other supplements or additives, used directly in making feedfor sale or resale. Making of feed shall include the mixing of liquidingredients.
6. Machinery or tools and repair parts therefor or replacements thereof,fuel, power, energy or supplies, used directly in the harvesting of forestproducts for sale or for use as a component part of a product to be sold.Harvesting of forest products shall include all operations prior to thetransport of the harvested product necessary for (i) removing timber or otherforest products from the harvesting site, (ii) complying with environmentalprotection and safety requirements applicable to the harvesting of forestproducts, (iii) obtaining access to the harvesting site, and (iv) loading cuttimber or other forest products onto highway vehicles for transportation tostorage or processing facilities.
(1993, c. 310; 1994, cc. 365, 381; 1999, c. 229; 2006, cc. 331, 361.)
The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Commercial feeds; seeds; plants; fertilizers; liming materials; breedingand other livestock; semen; breeding fees; baby chicks; turkey poults;rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying orcuring crops; baler twine; containers for fruit and vegetables; farmmachinery; medicines and drugs sold to a veterinarian provided they are usedor consumed directly in the care, medication, and treatment of agriculturalproduction animals or for resale to a farmer for direct use in producing anagricultural product for market; tangible personal property, except forstructural construction materials to be affixed to real property owned orleased by a farmer, necessary for use in agricultural production for marketand sold to or purchased by a farmer or contractor; and agricultural suppliesprovided the same are sold to and purchased by farmers for use inagricultural production, which also includes beekeeping and fish, quail,rabbit and worm farming for market.
2. Every agricultural commodity or kind of seafood sold or distributed by anyperson to any other person who purchases not for direct consumption but forthe purpose of acquiring raw products for use or consumption in the processof preparing, finishing, or manufacturing such agricultural or seafoodcommodity for the ultimate retail consumer trade, except when suchagricultural or seafood commodity is actually sold or distributed as amarketable or finished product to the ultimate consumer. "Agriculturalcommodity," for the purposes of this subdivision, means horticultural,poultry, and farm products, livestock and livestock products, and productsderived from bees and beekeeping.
3. Livestock and livestock products, poultry and poultry products, and farmand agricultural products, when produced by the farmer and used or consumedby him and the members of his family.
4. Machinery, tools, equipment, materials or repair parts therefor orreplacement thereof; fuel or supplies; and fishing boats, marine enginesinstalled thereon or outboard motors used thereon, and all replacement orrepair parts in connection therewith; provided the same are sold to andpurchased by watermen for use by them in extracting fish, bivalves orcrustaceans from waters for commercial purposes.
5. Machinery or tools or repair parts therefor or replacements thereof, fuel,power, energy or supplies, and cereal grains and other feed ingredients,including, but not limited to, drugs, vitamins, minerals, nonproteinnitrogen, and other supplements or additives, used directly in making feedfor sale or resale. Making of feed shall include the mixing of liquidingredients.
6. Machinery or tools and repair parts therefor or replacements thereof,fuel, power, energy or supplies, used directly in the harvesting of forestproducts for sale or for use as a component part of a product to be sold.Harvesting of forest products shall include all operations prior to thetransport of the harvested product necessary for (i) removing timber or otherforest products from the harvesting site, (ii) complying with environmentalprotection and safety requirements applicable to the harvesting of forestproducts, (iii) obtaining access to the harvesting site, and (iv) loading cuttimber or other forest products onto highway vehicles for transportation tostorage or processing facilities.
(1993, c. 310; 1994, cc. 365, 381; 1999, c. 229; 2006, cc. 331, 361.)
The tax imposed by this chapter or pursuant to the authority granted in §§58.1-605 and 58.1-606 shall not apply to the following:
1. Commercial feeds; seeds; plants; fertilizers; liming materials; breedingand other livestock; semen; breeding fees; baby chicks; turkey poults;rabbits; quail; llamas; bees; agricultural chemicals; fuel for drying orcuring crops; baler twine; containers for fruit and vegetables; farmmachinery; medicines and drugs sold to a veterinarian provided they are usedor consumed directly in the care, medication, and treatment of agriculturalproduction animals or for resale to a farmer for direct use in producing anagricultural product for market; tangible personal property, except forstructural construction materials to be affixed to real property owned orleased by a farmer, necessary for use in agricultural production for marketand sold to or purchased by a farmer or contractor; and agricultural suppliesprovided the same are sold to and purchased by farmers for use inagricultural production, which also includes beekeeping and fish, quail,rabbit and worm farming for market.
2. Every agricultural commodity or kind of seafood sold or distributed by anyperson to any other person who purchases not for direct consumption but forthe purpose of acquiring raw products for use or consumption in the processof preparing, finishing, or manufacturing such agricultural or seafoodcommodity for the ultimate retail consumer trade, except when suchagricultural or seafood commodity is actually sold or distributed as amarketable or finished product to the ultimate consumer. "Agriculturalcommodity," for the purposes of this subdivision, means horticultural,poultry, and farm products, livestock and livestock products, and productsderived from bees and beekeeping.
3. Livestock and livestock products, poultry and poultry products, and farmand agricultural products, when produced by the farmer and used or consumedby him and the members of his family.
4. Machinery, tools, equipment, materials or repair parts therefor orreplacement thereof; fuel or supplies; and fishing boats, marine enginesinstalled thereon or outboard motors used thereon, and all replacement orrepair parts in connection therewith; provided the same are sold to andpurchased by watermen for use by them in extracting fish, bivalves orcrustaceans from waters for commercial purposes.
5. Machinery or tools or repair parts therefor or replacements thereof, fuel,power, energy or supplies, and cereal grains and other feed ingredients,including, but not limited to, drugs, vitamins, minerals, nonproteinnitrogen, and other supplements or additives, used directly in making feedfor sale or resale. Making of feed shall include the mixing of liquidingredients.
6. Machinery or tools and repair parts therefor or replacements thereof,fuel, power, energy or supplies, used directly in the harvesting of forestproducts for sale or for use as a component part of a product to be sold.Harvesting of forest products shall include all operations prior to thetransport of the harvested product necessary for (i) removing timber or otherforest products from the harvesting site, (ii) complying with environmentalprotection and safety requirements applicable to the harvesting of forestproducts, (iii) obtaining access to the harvesting site, and (iv) loading cuttimber or other forest products onto highway vehicles for transportation tostorage or processing facilities.
(1993, c. 310; 1994, cc. 365, 381; 1999, c. 229; 2006, cc. 331, 361.)
