Opinion No. ( 1978 )

OPINION — AG — DIESEL FUEL, WHEN PURCHASES BY A FARMER OR RANCHER FOR USE DIRECTLY ON HIS FARM IN THE PRODUCTION OF AGRICULTURAL PRODUCTS IS EXEMPTED FROM THE STATE SALES TAX. CITE: 68 Ohio St. 1977 Supp., 1305 [68-1305](C), OPINION NO. 74-134, OPINION NO. 77-252, OPINION NO. 78-193 (PAUL C. DUNCAN)