Business Equipment
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Farm equipment includes, but is not limited to, the following equipment, and also includes attachments and repair parts for the following equipment: tractors crawler tractors (other than bulldozers) walking tractors cultivators plows harrows power tillers rotary tillers spading machines subsoilers plastic mulch layers planters and planting machines seeders mechanical transplanters manure spreaders fertilizer spreaders insecticide and fertilizer sprayers irrigation equipment harvesters fixed and portable belt and screw type conveyors exclusively used in agriculture cotton pickers hullers swathers windrowers balers bale movers exclusively used in agriculture hay conditioners hay mowers mowing machines mower/conditioners hay rakes hay tedders feed grinders grain carts rock pickers milking machines and milking machine components animal trailers, to the extent that they constitute tangible personal property apiary equipment.. Farm equipment does not include: (1) property that is not tangible personal property, (2) building materials and equipment that is installed into a building or structure so as to be converted upon installation into a fixture or into real property, (3) cars, trucks, motorcycles and any other self-propelled machines designed primarily for the transportation of persons or property on a street or highway, (4) trailer or towed machines or apparatus designed primarily for the transportation of persons or property on a street or highway, (5) fork lifts, backhoes, earth movers, bulldozers, end loaders, power shovels, excavators or other equipment primarily designed to be used in earth moving, excavation or construction activity, or in the activity of warehouse materials handling, (6) airplanes and other aircraft, and (7) all terrain vehicles, motorcycles and other off road vehicles primarily designed for recreational use..
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