1. (a) As used in this chapter, "farm or industrial machinery" means any of the following:

   1. (1) A farm implement.
   2. (2) A tractor.
   3. (3) Farm machinery.
   4. (4) Utility and industrial equipment.
   5. (5) Construction machinery, including a track and wheel tractor, a motor grader, and an excavator.
   6. (6) An attachment or repair part for a machine listed in subdivisions (1) through (5).

2. (b) The term does not include an all terrain vehicle.

   [Pre-2008 Recodification Citation: 15-7-7-4.]

As added by P.L.2-2008, SEC.3.