Gross receipts tax deductions are available for selling to agribusinesses (1) feed for livestock, including the baling wire or twine used to contain the feed; fish raised for human consumption, poultry or animals raised for hides or pelts, and seeds, roots, bulbs, plants, soil conditioners, fertilizers, insecticides, germicides, insects, fungicides, weedicides, and water for irrigation; and (2) warehousing, threshing, cleaning, harvesting, growing, cultivating, or processing agricultural products including ginning cotton and testing and transporting milk. Gross receipts tax exemptions are permitted for feeding, pasturing, penning, handling, or training livestock and for agribusinesses, selling livestock, live poultry, and unprocessed agricultural products, hides, and pelts.