Section 40-17-300 Definitions.
Section 40-17-300
Definitions.
When used in this article, the words "motor fuel used for agricultural purposes" means any fuel subject to taxation under Articles 1, 2, or 6 of this chapter when used by the owner, tenant, or operator of a farm in either or both of the following:
(1) Propelling or operating tractors which are used exclusively in preparing and cultivating land, harvesting any agricultural commodity, or for other such agricultural purposes, or which is used in operating any auxiliary engine attached to and made a part of any farm machinery which is used on the farm in preparing and cultivating land or harvesting any agricultural crop or commodity; provided, that the term "farm machinery," as used herein, shall not include automobiles, trucks, pick-ups, trailers, semitrailers, or other such vehicles.
(2) Propelling or operating any automobile, truck, pick-up, trailer, semitrailer, tractor, or other vehicle when used to transport any biomass as defined in Section 40-18-1, from a farm to a facility at which the biomass is used in the generation of electricity, in whole or in part, from renewable energy resources as defined in Section 40-18-1.
(Acts 1957, No. 743, p. 1173, §2; §40-17-100; amended and renumbered by Act 2008-275, p. 402, §6.)