Opinion No. (1989)

Dear Representative Seikel,

¶ 0 The Attorney General has received your letter asking for an official opinion addressing, in effect, the following question:

Is a truck bed-lifting device, purchased by a farmer, exemptfrom sales tax pursuant to 68 O.S. 1358 (1988), as amended,when this device is installed on a motor vehicle, used to enablethe farmer to dump the bed's contents, and is used only on a farmfor farming purposes?

¶ 1 In particular, the exemption for farm machinery pursuant to the amended 68 O.S. 1358 provides as follows:

There are hereby specifically exempted from the tax levied by this…