Paulson v. Iowa Department of Revenue, No. 09-30-1-0272 (Admin. Hearing Div. Sept. 26, 2011)

(petitioner purchased brush hog to maintain weed control so that weeds would not spread to tillable land and claimed that purchase was exempt from sales tax; exemption denied because bush hog not used directly in crop production activity; fact that weed control improved crop yield only an indirect effect).