§ 39-80. Exemption of agricultural products.

(a)

In addition to other transactions exempt from the levy of the sales tax, the following sales under the conditions indicated are hereby likewise exempt from such tax:

(1)

Sales of agricultural fertilizer to any person regularly engaged, for profit, in the business of farming and/or ranching. Each such purchaser shall certify in writing, on the copy of the invoice or sales ticket to be retained by the seller, that he is so engaged in farming and/or ranching and that the material purchased will be used only in such business.

(2)

Sales of agricultural fertilizer to any person engaged in the business of applying such materials on a contract or custom basis to land owned or leased and operated by persons regularly engaged for profit, in the business of farming and/or ranching. Each such purchaser shall certify, in writing, on the copy of the invoice or sales ticket to be retained by the seller that he is engaged in the business of applying such materials to lands owned or leased and operated by persons regularly engaged, for profit, in the business of farming and/or ranching, and shall show in said certificate the name or names of such owner or lessee and operator, the location of the lands on which said materials are to be applied, and the quantity or quantities thereof to be applied to each such land, and he shall further certify that his contract price has been reduced so as to give the farmer or rancher the full benefit of this exemption.

(3)

Sales of agricultural fertilizer to persons engaged in the business of applying such materials on a contract or custom basis shall not be considered to be sales to contractors within the purview of 68 O.S. § 1302(h), and said sales shall not be considered to be taxable sales within the meaning of this article. As used in this section, the term "agricultural fertilizer" means any substance sold and used for soil enrichment or soil corrective purposes or for promoting the growth and productivity of plants.

(4)

Sales of agricultural seed or plants to any person regularly engaged, for profit, in the business of farming and/or ranching. This section shall not be construed as exempting from sales tax, seed which is packaged and sold for use in noncommercial flower and vegetable gardens.

(5)

Sales of agricultural chemical pesticides to any person regularly engaged, for profit, in the business of farming and/or ranching. For the purposes of this division, agricultural chemical pesticides shall include any substance or mixture of substances intended for preventing, destroying, repelling or mitigating any insect, snail, slug, rodent, bird, nematode, fungus, weed or any other form of terrestrial or aquatic plant or animal life or virus, bacteria or other microorganism, except viruses, bacteria or other microorganisms on or in living man, or any substance or mixture of substances intended for use as a plant regulator, defoliant or desiccant.

(b)

The exemptions provided for above shall only be granted and extended to the purchaser where the items are to be used and in fact are used in the production of agricultural products. Each purchaser shall certify in writing on the copy of the invoice or sales ticket to be retained by the seller, that the material purchased will only be used in his farming occupation.

(Code 1966, § 6-13; Code 1982, § 28-25; Ord. No. 1206, § 1, 3-27-1967)