Sales of rodenticides, insecticides, herbicides, fungicides and pesticides, as herein defined, for use in the commercial production of animals and plants are not subject to the sales or use tax. Fungicide means any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any fungi or plant disease. Herbicide means any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any weed. Rodenticide means any substance or mixture of substances intended for preventing, destroying, repelling or mitigating rodents. Pesticide means any substance used to kill rats, mites, insects, fungi and bacteria.
Herbicides are exempt only when used as weed killers for the commercial production of plants.
The other items herein defined are exempt only when purchased for the commercial production of plants or to spray, dust, dip, fumigate or otherwise protect animals or their quarters against insects, diseases or rodents. Sales of defoliants for use on cotton or other crops and plant growth inhibitors, regulators or stimulators including systemic and contact or other sucker control agents for tobacco and other crops are exempt from sales and use taxes. Occasional or isolated sales by farmers of poultry manure, cow manure, etc., are exempt from tax. Bakeries or stores making such sales must show on the sales invoices that the bread is being sold as feed and must reflect the name and address of the purchaser. If records are not kept supporting sales of this type, such sales will be considered taxable.