The Tennessee Attorney General has issued an opinion concerning the taxability of farm trailers. Trailers purchased by famers may be exempt from sales and use tax if used on a farm more than 50% of the time for the purpose of producing agricultural products, which includes the use of the trailers to transport farm commodities and production supplies to and from the field. Not included, however, is the use of farm trailers to transport commodities and supplies to and from the point of storage or sale (Opinion No. 09-57, Tennessee Attorney General, April 16, 2009).