The Indiana Department of Revenue has found that a farmer’s use of a forklift did not qualify it for the agricultural exemption. The farmer contested an audit finding with the argument that the forklift was used for agricultural purposes and was, therefore, exempt from tax. The Department of Revenue denied this argument due to the fact that the forklift did not have “direct use in the production process” as required by the agricultural exemption. The forklift was used for moving containers of seeds and harvested watermelons, which the department ruled to be pre-production and post production activities. (Letter of Findings No. 09-0090, Indiana Department of Revenue, July 29, 2009)