Motor vehicles and trailers equipped with tanks fixed or mounted thereon, designed and used for transporting water or liquid solutions from the source of supply to groves or fields for irrigating, spraying or otherwise distributing such material on crops or citrus trees, are classified as motor vehicles that are required to register for and be licensed with a flat $32.50 tax.

Rulemaking Authority 320.011, 320.17 FS. Law Implemented 320.17, 320.08(5)(b) FS. History–New 6-22-76, Formerly 15C-1.01.