Opinion No. 78-228 ( 1978 )

OPINION — AG — DIESEL FUEL, WHEN PURCHASED BY A FARMER OR RANCHER FOR USE DIRECTLY ON HIS FARM IN THE PRODUCTION OF AGRICULTURAL PRODUCTS, IS EXEMPTED FROM THE STATE SALES TAX. (PAUL C. DUNCAN) ** SEE: 857 P.2d 53 (1993), INDIANA NATIONAL BANK V. DH.S. **