An agricultural vehicle is any highway motor vehicle that is:
1. Used (or expected to be used) primarily for farming purposes
2. Registered (under state laws) as a highway motor vehicle used for farming purposes for the entire period. A special tag or license plate identifying the vehicle as used for farming isn’t required for it to be considered an agricultural vehicle.
A vehicle is used primarily for farming purposes if more than half of the vehicle’s use (based on mileage) during the period is for farming purposes (defined below).
Don’t take into account the number of miles the vehicle is used on the farm when determining if the 7,500-mile limit on the public highways has been exceeded. Keep accurate records of the miles that a vehicle is used on a farm.
Farming purposes means the transporting of any farm commodity to or from a farm, or the use directly in agricultural production.
Farm commodity means any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife. A farm commodity doesn’t include a commodity that has been changed by a processing operation from its raw or natural state.