AB646-ASA1,2,125
77.54
(3) (a) The gross receipts from the sales of and the storage, use
, or other
6consumption of tractors and machines, including accessories, attachments
, and
1parts
therefor,, lubricants, nonpowered equipment, and other tangible personal
2property that are used exclusively and directly
, or are consumed or lose their
3identities, in the business of farming, including dairy farming, agriculture,
4horticulture, floriculture
, and custom farming services, but excluding automobiles,
5trucks, and other motor vehicles for highway use; excluding personal property that
6is attached to, fastened to, connected to
, or built into real property or that becomes
7an addition to, component of
, or capital improvement of real property
; and excluding
8tangible personal property used or consumed in the erection of buildings or in the
9alteration, repair
, or improvement of real property, regardless of any contribution
10that that personal property makes to the production process in that building or real
11property and regardless of the extent to which that personal property functions as
12a machine
, except as provided in par. (c).
AB646-ASA1,2,1615
(1)
This act takes effect on the first day of the 2nd month beginning after
16publication.