As an example, purchases of insecticides, chemicals, and fertilizers are entitled to exemption when for use solely on the farm in the production for sale of fish fry, fingerlings, or fish. Insecticides used to control or eradicate bacteria, wild fish, tadpoles, and predator insects and animals may be purchased without payment of the tax.
Fertilizers used in the production of fish are exempt.
Also exempted from the tax are sales of boxes, crates, bags, bagging, ties, barrels or other containers and the labels thereof, provided they are sold or furnished by the producer of the fry, fingerlings, or fish to the purchaser of these products. Purchases of feed for use in the production of fry, fingerlings, and fish are exempted from the tax. Since domesticated fish are classified as livestock, sales of live fry, fingerlings, or fish are exempted from the tax by whomsoever sold. Purchases of all items of tangible personal property except as aforestated for use in producing, harvesting, transporting, or selling fish are subject to the tax.