HB4088 H A&N AM 2-13
Roskovensky 3338
The Committee on Agriculture and Natural Resources moves to
amend the bill on page 2, line eight, after the comma by inserting
the following:
"and farm equipment dealers inventory, for the purposes of this
article, 'farm equipment' means equipment exclusively used in
planting, cultivating, irrigation, and harvesting of agricultural
products, but not marketing of such products. The term "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.
Provided, that the term '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) trailers, 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 and (6) airplanes, and
other aircraft, and (7) all terrain vehicles, motorcycles and other
off road vehicles primarily designed for recreational use; and
'farm equipment dealers' means a person, partnership, corporation,
association or other form of business enterprise which primarily
sells farm equipment as defined above,"