Can lubricants and other liquids that will be used in qualifying machinery be purchase tax exempt by a qualified farmer, timber harvester, or nursery operator?

No. It is important to keep in mind that liquids (oil, antifreeze, transmission and hydraulic fluids,
solutions for rear tires, greases, etc.) are not exempt even when sold to a qualified farmer, timber
harvester, or nursery operator. These items continue to be subject to tax and were not available for agricultural exemption prior to the law changes.