Osborne, Daniel2015-02-122015-02-122009-07-29http://hdl.handle.net/10919/51362Virginia Code Section 58.1-609.2(1) says that the Virginia retail sales and use tax shall not apply to purchases of certain items necessary for use in agricultural production for market. Included in this list of sales tax exempt items are farm supplies, livestock, farm machinery, and all other tangible personal property that is to be attached to farm real estate except for structural construction materials.1 pageapplication/pdfen-USVirginia Cooperative Extension materials are available for public use, re-print, or citation without further permission, provided the use includes credit to the author and to Virginia Cooperative Extension, Virginia Tech, and Virginia State University.Taxes, Labor, & LawExtension publicationhttp://pubs.ext.vt.edu/2906/2906-1353/2906-1353_pdf.pdfAgricultural landOwnershipsales tax