Chainsaws, which are used in cutting or harvesting timber, will qualify for the exemption if
purchased by a qualified person who has been issued the agricultural certificate of exemption.
Under the statute, farm equipment is not determined by what it is, but by how it is used in the
production of an agricultural product. A chainsaw used principally for the purpose of producing an
agricultural product qualifies. A chainsaw used to cut firewood or other unqualified uses by a
farmer, does not qualify as exempt machinery used directly and principally to produce agricultural