A taxpayer’s purchase of gas and electricity used to power equipment related to cleaning, sanitizing, and wrapping plastic containers were not exempt from Texas sales and use tax under the agricultural exemption. To qualify for the agricultural exemption, purchases of gas and electricity must be used for agricultural purposes. The taxpayer’s activities of cleaning and sanitizing tangible personal property were not considered an agricultural use (Decision, Hearing No. 100,486, Texas Comptroller of Public Accounts, November 24, 2009, released March 2010)