Revenue and taxation; sales tax exemptions; agriculture; definition to include timber; effective date.

The bill was reformatted from an enrolled version to a floor version, with changes to line numbers, headers, and spacing, but no substantive policy changes were made to the sales tax exemptions.

Added a new exemption for supplies, machinery, and equipment used to raise evergreen trees for retail sale where trees are cut on the premises by the consumer.

Updated sponsor attribution from 'Dempsey of the House and Murdock of the Senate' to 'Dempsey and Humphrey of the House and Murdock of the Senate' in the enrolled version.

Added an act summary statement describing the bill's purpose, including the expansion of agricultural products definition to include timber.

Clarified that pesticide exemptions do not apply to substances intended for use on living humans, bacteria, or other microorganisms.

Added new exemption for farm machinery, repair parts, fuel, oil, and lubricants used directly on farms for agricultural production.

Added requirements that pesticide exemptions only apply when items are used and factually used in producing agricultural products.

Added House coauthor Humphrey to the bill's authorship

Changed bill status from 'Introduced' to 'Engrossed Senate Amendment' reflecting legislative progress

Added Senate passage date (May 5, 2025) and House passage placeholder

All substantive agricultural sales tax exemption provisions remain identical to the original version