Classifying forestry equipment for levy purposes

This bill reclassifies forestry equipment (such as skidders, forwarders, and processing machinery) as "Class I property" for tax purposes, aligning it with agricultural equipment. It exempts the sale of such equipment from West Virginia's consumers sales and service tax, directly benefiting forestry businesses engaged in harvesting, processing, or transporting forest products. The law also explicitly defines forestry as part of agriculture, recognizing its economic importance to the state. These changes take effect on July 1, 2026.