Section 11-201 - Agricultural purposes and products(a) The sales and use tax does not apply to a sale of the following items for an agricultural purpose: (2) feed or bedding for livestock;(3) seed, fertilizer, fungicide, herbicide, or insecticide;(5) fuel for use in farm equipment or a farm tractor, as defined in §§ 11-120 and 11-121 of the Transportation Article; and(6) if bought by a farmer:(i) a container to transport farm products that the farmer raises to market;(ii) a farm vehicle, as defined in § 13-911(c) of the Transportation Article, when used in farming;(iii) a milking machine, when used in farming;(iv) fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and(v) farm equipment when used to:2. prepare, irrigate, or tend the soil; or3. plant, service, harvest, store, clean, dry, or transport seeds or crops.(b) Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.