California Code of Regulations › Title 18 - Public Revenues › Division 2 - California Department of Tax and Fee Administration- Business Taxes (State Board of Equalization- Business Taxes, See Ch. 6 and 9.9) › Chapter 4 - Sales and Use Tax › Article 3 - Manufacturers, Producers, Processors › Appendix A

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The following is a list of typical vehicles regarded as
					 farm equipment and machinery:
1. A lift carrier or other vehicle designed and used
					 exclusively for the lifting and carrying of implements of husbandry or tools
					 used exclusively for the production or harvesting of agricultural products,
					 when operated or moved upon a highway.
2. A trailer of the tip-bed type when used exclusively in
					 the transportation of other implements of husbandry or tools used exclusively
					 for the production or harvesting of agricultural products.
3. A trailer or semi-trailer having no bed, and designed
					 and used solely for transporting a hay loader or swather.
4. A spray or fertilizer applicator rig used exclusively
					 for spraying or fertilizing in the conduct of agricultural operations, except
					 anhydrous ammonia fertilizer applicator rigs which have a transportation
					 capacity in excess of 500 gallons.
5. A trailer or semi-trailer which has a maximum
					 transportation capacity in excess of 500 gallons, but not more than 1,000
					 gallons, used exclusively for the transportation and application of anhydrous
					 ammonia, if the vehicle is either equipped with operating brakes or is towed
					 upon a highway by a motor truck that is assigned a manufacturer's gross vehicle
					 weight rating of 3/4 ton or more.
6. A nurse rig or equipment auxiliary to the use of and
					 designed or modified for the fueling, repairing, or loading of an applicator
					 rig or an airplane used for the dusting, spraying, fertilizing, or seeding of
					 crops.
7. A row duster.
8. A wagon or van used exclusively for carrying products of
					 farming from one part of a farm to another part thereof, or from one farm to
					 another farm, and used solely for agricultural purposes, including any van used
					 in harvesting alfalfa or cotton, which is only incidentally operated or moved
					 on a highway as a trailer.
9. A wagon or portable house on wheels used solely by
					 shepherds as a permanent residence in connection with sheep raising operations
					 and moved from one part of a ranch to another part thereof or from one ranch to
					 another ranch, which is only incidentally operated or moved on a highway as a
					 trailer.
10. A trap wagon, as defined in Vehicle Code Section
					 36016, moved
					 from one part of a ranch to another part of the same ranch or from one ranch to
					 another, which is only operated or moved on a highway incidental to
					 agricultural operations. The fuel tank or tanks of the trap wagon shall not
					 exceed 1,000 gallons total capacity.
11. Any vehicle which is operated upon a highway only for
					 the purpose of transporting agricultural products and is in no event operated
					 along a highway for a total distance greater than one mile from the point of
					 origin of the trip.
12. A portable honey-extracting trailer or
					 semi-trailer.
13. A fertilizer nurse tank or trailer that is not
					 self-propelled and which is moved unladen on the highway and auxiliary to the
					 use of a spray or fertilizer applicator rig.
14. Any cotton trailer when used on the highways for the
					 exclusive purpose of transporting cotton from a farm to a cotton gin, and
					 returning the empty trailer to such farm.
15. A truck tractor or truck tractor and semi-trailer
					 combination which is owned by a farmer and operated on the highways, (1) only
					 incidental to a farming operation, (2) not for compensation, and (3) for a
					 distance of not more than two miles (on the highway) each way. This subdivision
					 applies only to truck tractors with a manufacturer's gross vehicle weight
					 rating over 10,000 pounds that are equipped with all-wheel drive and
					 off-highway traction tires on all wheels, and only to semi-trailers used in
					 combination with such a truck tractor and exclusively in production or
					 harvesting of tomatoes. The vehicles specified in this subdivision shall not be
					 operated in excess of 25 miles per hour on the highways.
16. Any farm tractor used upon a highway to draw a farm
					 trailer carrying farm produce, or to draw any trailer or semi-trailer carrying
					 other implements of husbandry, between farms, or from a farm to a processing or
					 handling point and returning with or without the trailer.