exempt any soil amendment used exclusively for agricultural purposes from sales tax.

Creates a new sales tax exemption for soil amendments defined in § 38-19A-1 when purchased in quantities of 500 pounds or more for exclusive agricultural purposes.

Establishes a minimum purchase threshold of 500 pounds per single transaction for the tax exemption to apply.

Adds new language to chapter 10-45 to include soil amendments in the list of items specifically exempted from sales tax provisions.

New tax exemption added for soil amendments sold in quantities of 500 pounds or more per single sale when used exclusively for agricultural purposes

New definition for 'manipulated manure' added to clarify that animal or vegetable manure processed through composting, mechanical dewatering, pelletizing, or other methods that alter chemical, physical, or biological characteristics is now a defined term

New definition for 'microbe' added to define microbiological organisms or mixtures intended to produce changes in soil

Updated definition of 'soil amendment' to explicitly list new exclusions including unmanipulated animal and vegetable manures, while maintaining existing exclusions for commercial fertilizers, pesticides, lime, sewage sludge, and compost