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Introduced Senate Bill (S)

DIGEST

State gross retail tax. Specifies that the double direct test for the gross retail tax exemption for agricultural machinery, tools, and equipment applies to agricultural machinery, tools, and equipment acquired for the direct use in the direct production of timber harvesting. State gross retail tax. Specifies that the double direct test for the gross retail tax exemption for agricultural machinery, tools, and equipment applies to agricultural machinery, tools, and equipment acquired for the direct use in the direct production of timber harvesting.