Almost every state has wierd exemptions and I collect them (mostly since I use them as examples in my seminars). I classify these types of exemptions into a couple of categories:
Favored industries: These are exemptions meant to help out industries that the state is known for and that the state wants to help out.
Silly, but make sense: These are exemptions that are frivolous, and politicians should be embarrassed about, but still make a certain amount of sense.
Huh?: These are exemptions that just are off the wall and make no obvious sense, at least to me. And since I'm writing this, I get to decide.
Here are a couple of in the favored industries category. They're so obvious that they don't even require comment by yours truly:
"Sales of engines or chassis, or spare, replacement, or rebuilding parts or components for engines or chassis, that are leased, owned, or operated by professional racing teams are exempt."
"Tangible personal property for use or consumption directly and predominantly in the production of live dramatic or musical arts performances."