(1) Bagging and other packaging and tie materials sold to and used by cotton gins in Arkansas for packaging or tying baled cotton;
(2) Twine that is used in the production of tomato crops; and
(3)
(A) Expendable supplies for farm machinery that are used for baling, packaging, tying, wrapping, or sealing animal feed products.
(B) As used in this subdivision (3):
(i) "Animal feed products" means hay, straw, grass, fodder, silage, and similar products;
(ii) (a) "Expendable supplies for farm machinery" means supplies that are:
(2) Consumed during use or disposed of after use.
(b) "Expendable supplies for farm machinery" includes without limitation baling twine, net wrap, silage wrap, and cotton wrap.
(c) "Expendable supplies for farm machinery" does not include supplies and parts used for maintenance, repair, or replacement purposes;
(iii)
(a) "Farm machinery" means implements used exclusively and directly in farming.
(b) "Farm machinery" includes without limitation implements used to harvest crops produced in farming by others.
(c) "Farm machinery" does not include implements used in the production and severance of timber, motor vehicles of a type subject to registration, airplanes, or hand tools; and
(iv) "Farming" means the agricultural production of food or fiber as a business.