This Ruling has been obsoleted in part by AN 94(5)
Refrigeration of apples to prevent deterioration is exempt machinery used directly in agricultural production. The purchase of a compressor to replace the old compressor in the refrigerator qualifies for a refund of sales and use tax.
Public Act No. 89-123 provides a sales and use tax exemption for purchases of tangible personal property by farmers for exclusive use in agricultural production effective October 1, 1989.
TIMOTHY F. BANNON
October 10, 1989