I am farmer buying corral panels.These come separately in 12-foot lengths.The panels sell for $25 each.The gates come in 8-foot lengths and sell for $40 each. Can the panels and gates be purchased tax-exempt?

Yes. The portable corral panels and gates will qualify as appliances used directly and principally to
produce an agricultural product. There is no longer a sales price threshold above which qualifying
items must fall to be exempt.