Are oxygen and acetylene used as energy fuel for my welder, which is used to repair my farm equipment, exempt from sales tax?

There is no provision in the statute for exemption of the oxygen and acetylene. The oxygen and
acetylene are not used directly in the production of food or fiber for human or animal consumption
or to aide in the growth of horticultural products for sale. The welder is a repair tool and is subject to tax. The welder does not qualify for any of the agricultural exemptions. There is no provision for
exemption for tools and equipment used to repair farm equipment and machinery.

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