Agricultural equipment
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New York Code › Act VAT › Title 1 › Article 1 › Section 100-D
Text
§ 100-d. Agricultural equipment. Every agricultural tractor,\nself-propelled implement of husbandry, and towed, mounted or\nsemi-mounted implement of husbandry. "Implement of husbandry" shall mean\na vehicle designed or adapted exclusively for agricultural,\nhorticultural or livestock raising operations or for lifting or carrying\nan implement of husbandry.\n
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