Please explain the exemption for “loggers” or timber harvesters.

Any machinery used exclusively (100% of the time) in the harvesting of timber is within the
exemption for qualified agricultural equipment. Any subsequent repair labor and repair or
replacement parts for qualifying equipment, when sold to a qualified timber harvester that has been issued the agricultural exemption certificate, are exempt from sales and use tax. Examples include chainsaws, log skidders, bulldozers used in a qualified manner, and equipment used to load the logs onto trucks and trailers. Trucks and trailers are specifically listed as equipment that will not qualify, even if the equipment is used to transport the logs to a saw mill or other market.