N.Y. VAT. LAW § 100-d : NY Code - Section 100-D: Agricultural equipment

Search N.Y. VAT. LAW § 100-d : NY Code - Section 100-D: Agricultural equipment

Every  agricultural  tractor,
  self-propelled  implement  of   husbandry,   and   towed,   mounted   or
  semi-mounted implement of husbandry. "Implement of husbandry" shall mean
  a   vehicle   designed   or   adapted   exclusively   for  agricultural,
  horticultural or livestock raising operations or for lifting or carrying
  an implement of husbandry.
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