An agricultural vehicle is any highway motor vehicle that is:
- Used (or expected to be used) primarily for farming purposes, and
- Registered (under state laws) as a highway motor vehicle used for farming purpose for the entire period.
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.
A special tag or license plate identifying the vehicle as used for farming is not
required for it to be considered an agricultural vehicle.