The Virginia Tax Commissioner recently ruled that a company's purchase of lime and tractors was taxable. The company purchased the lime and tractors for use in reseeding the ground after harvesting timber. The company argued that this use qualified for exemption. Virginia law exempts machinery, tools, fuel, power, energy, and supplies used directly in harvesting forest products for sale. Regulation clarifies that the purchased items must be indispensable to the harvest, and that indirect use of the items is not sufficient to trigger the exemption. The Commissioner pointed out that the lime and tractors were used by the company only after the forest products had been harvested. As a result, the items did not qualify for the exemption because they were not used directly in harvesting.