78206758.1-3505Virginia Decodedhttps://vacode.org2016TaxationLocal TaxesTangible Personal Property, Machinery And Tools And Merchants' CapitalTangible Personal Property TaxClassification of farm animals, certain grains, agricultural products, farm machinery, farm implements and equipment; governing body may exemptCode 1950, § 58-829.1:1; 1976, c. 560; 1979, c. 576; 1980, c. 314; 1984, cc. 150, 675; 1993, c. 866; 1998, c. 332; 2004, c. 556; 2012, c. 272.http://law.lis.virginia.gov/vacode/58.1-3505/4.1-100(Effective July 1, 2018) Definitions/4.1-100/4.1-100(Effective until July 1, 2018) Definitions/4.1-100//58.1-3505/58.1/III/35/1/58.1-3505Farm animals, grains and other feeds used for the nurture of farm animals, agricultural products, farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:sectionAA1 Horses, mules and other kindred animals.sectionA1A12 Sheep and goats.sectionA3A32 Grains and other feeds used for the nurture of farm animals.sectionA6A62 Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural products in the hands of a producer.sectionA7A72 Farm machinery other than the farm machinery described in subdivision 10, and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 in the production of wine.sectionA8A82 Equipment used by farmers or farm cooperatives qualifying under § 521 of the Internal Revenue Code to manufacture industrial ethanol, provided that the materials from which the ethanol is derived consist primarily of farm products.sectionA9A92 Farm machinery designed solely for the planting, production or harvesting of a single product or commodity.sectionA10A102 Privately owned trailers as defined in § 46.2-100 that are primarily used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions A 1 through A 7 of this section.sectionA11A112 Motor vehicles that are used exclusively for agricultural purposes, for which the owner is not required to obtain a registration certificate, license plate, and decal or pay a registration fee pursuant to § 46.2-665, 46.2-666, or 46.2-670.sectionA12A122 Trucks or tractor trucks as defined in § 46.2-100, that are exclusively used by farmers in their farming operations for the transportation of farm animals or other farm products as enumerated in subdivisions 1 through 7 or for the transport of farm-related machinery.sectionA13A132The governing body of any county, city or town may, by ordinance duly adopted, exempt in whole or in part from taxation, or provide a different rate of tax upon, all or any of the above classes of farm animals, grains and feeds used for the nurture of farm animals, farm vehicles, and farm machinery, implements or equipment set forth in subsection A.sectionBB1Grain; tobacco; wine produced by farm wineries as defined in § 4.1-100 and other agricultural products shall be exempt from taxation while in the hands of a producer.sectionCC1