OPINION — AG — ** MEMORANDUM ** " AN ACT AMENDING 68 O.S.H. 1251(D), RELATING TO THE EXEMPTION OF FEEDS, SEEDS, FERTILIZER, FARM MACHINERY AND AGRICULTURAL CHEMICALS FROM THE APPLICATION OF THE OKLAHOMA SALES TAX " CITE: 37 O.S.H. 163.3, ARTICLE V, SECTION 57 (RICHARD HUFF)