Section 40-17-100

"Gasoline used on the farm for agricultural purposes" defined.

When used in this division, the words "gasoline used on the farm for agricultural purposes" mean any gasoline used by the owner, tenant, or operator of a farm in propelling or operating tractors which are used exclusively in preparing and cultivating land, harvesting any agricultural commodity, or for other such agricultural purposes, or which is used in operating any auxiliary engine attached to and made a part of any farm machinery which is used on the farm in preparing and cultivating land or harvesting any agricultural crop or commodity; provided, that the term "farm machinery," as used herein, shall not include automobiles, trucks, pick-ups, trailers, semitrailers, or other such vehicles.

(Acts 1957, No. 743, p. 1173, §2.)