No. The exemption extends only to qualified farm machinery and equipment and subsequent repair parts and repair labor to such equipment. It does not extend to tools or equipment used to repair or maintain the machinery. An exception is found in welding rods and the wire for wire feed (MIG) welders, used to repair farm equipment and machinery. The welding rods and wire for wire feed (MIG) welders are exempt because they become part of the repaired equipment.
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