If a highway motor vehicle which does not exceed mileage 5,000 miles or less (7,500
miles or less for agricultural vehicles) is excempt from tax.
Mileage use limit means the use of a vehicle on public highways 5,000 miles or less
(7,500 miles or less for agricultural vehicles). The mileage use limit applies to
the total mileage a vehicle is used during a period, regardless of the number of
An agricultural vehicle is any highway motor vehicle that is:
1. Used (or expected to be used) primarily for farming purposes, and
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 is not required for it to be considered an agricultural vehicle.