farm commodity

(5) 7,500-miles exemption for agricultural vehicles (A) In general In the case of an agricultural vehicle, paragraphs (1) and (2) shall be applied by substituting “7,500” for “5,000” each place it appears. (B) Definitions For purposes of this paragraph— (i) Agricultural vehicle The term “agricultural vehicle” means any highway motor vehicle— (I) used primarily for farming purposes, and (II) registered (under the laws of the State in which such vehicle is required to be registered) as a highway motor vehicle used for farming purposes. (ii) Farming purposes The term “farming purposes” means the transporting of any farm commodity to or from a farm or the use directly in agricultural production. (iii) Farm commodity The term “farm commodity” means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife.


26 USC § 4483(d)(5)

Scoping language

For purposes of this paragraph
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