For the purpose of this chapter, "lead acid battery" means a battery with a core of elemental lead and a capacity of six (6) or more volts which is suitable for use in farm equipment, construction equipment, a motor vehicle or a boat. Batteries only suitable for motor cycles, off-road recreation vehicles or lawn and garden equipment are exempt from the fees in this chapter.

[39-7001, added 1991, ch. 292, sec. 1, p. 752.]