The sales and use tax does not apply to a sale of the following items for an agricultural purpose: livestock; feed or bedding for livestock; seed, fertilizer, fungicide, herbicide, or insecticide; baler twine or wire; fuel for use in farm equipment or a farm tractor, as defined in §§ 11–120 and 11–121 of the Transportation Article; and if bought by a farmer: a container to transport farm products that the farmer raises to market; a farm vehicle, as defined in § 13–911(c) of the Transportation Article, when used in farming; a milking machine, when used in farming; fabrication, processing, or service, by a sawmill, of wood products for farm use in which the farmer retains title; and farm equipment when used to: raise livestock; prepare, irrigate, or tend the soil; or plant, service, harvest, store, clean, dry, or transport seeds or crops. Except for flowers, sod, decorative trees and shrubs, and any other product that usually is sold by a nursery or horticulturist, the sales and use tax does not apply to a sale of an agricultural product by a farmer.