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This entry was published on 2019-01-11
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SECTION 504
Exemptions
Tax (TAX) CHAPTER 60, ARTICLE 21
§ 504. Exemptions. The provisions of this article shall not apply to
any vehicular unit:

1. Operating over a rural route and engaged exclusively in the
transportation of United States mail under contract.

2. Owned and operated by the United States, the state or any other
state or any county, city, town or municipality in this state, or any
other state or by any agency or department thereof.

3. (a) Operated by a farmer or by a person that bears the relationship
to such farmer described in paragraph (b) of this subdivision and used
exclusively by such farmer or such person in transporting such farmer's
own agricultural commodities and products, pulpwood or livestock,
including the packed, processed, or manufactured products thereof, that
were originally grown or raised on such farmer's farm, lands or orchard,
or when used to transport supplies and equipment to such farmer's farm
or orchard that are consumed and used thereon or when operated by such
farmer or such person in transporting farm products from a farm
contiguous to such farmer's farm.

(b) The relationship to such farmer as referenced in paragraph (a) of
this subdivision, shall include:

(i) members of a family, including spouses, ancestors, lineal
descendants, brothers and sisters (whether by the whole or half blood),
and entities related to such a family member as described in
subparagraphs (ii) through (iv) of this paragraph;

(ii) a shareholder and a corporation more than fifty percent of the
value of the outstanding stock of which is owned or controlled directly
or indirectly by such shareholder;

(iii) a partner and a partnership more than fifty percent of the
capital or profits interest in which is owned or controlled directly or
indirectly by such partner;

(iv) a beneficiary and a trust more than fifty percent of the
beneficial interest in which is owned or controlled directly or
indirectly by such beneficiary;

(v) two or more corporations, partnerships, associations, or trusts,
or any combination thereof, which are owned or controlled, either
directly or indirectly, by the same person, corporation or other entity,
or interests; and

(vi) a grantor of a trust and such trust.

4. Where the motor vehicle has a gross weight of eighteen thousand
pounds or less until such time as an election applicable to such motor
vehicle is filed to compute the tax under the method provided in
subdivision three of section five hundred three of this chapter.

5. Used exclusively in the transportation of household goods (as
defined by the commissioner of transportation of this state or the
interstate commerce commission) by a carrier under authority of the
commissioner of transportation of this state or of the interstate
commerce commission.

6. Owned and operated by any fire company or fire department as
defined in section three of the volunteer firefighters' benefit law.