Tax Type
Taxes of Other Agencies
Description
Farm Trucks; Trailers; Registration
Topic
Property Subject to Tax
Date Issued
09-12-1968
A farm truck used to haul fertilizer from a business establishment to a farm or produce from a farm to market along a public highway is not exempt from registration and licensing notwithstanding that the distance is less than ten miles. Trailers and semi-trailers used to haul peanuts and unginned cotton along a public highway from farm to market are exempt from registration if the distance traveled does not exceed ten miles. Although the section exempting such vehicles does not specify a distance limit, the ten-mile limit set forth in the section exempting farm vehicles for general agricultural and horticultural use applies.
Attorney General's Opinion