Designated road vehicle (for purposes of the specific duty on new tires)
A motorized vehicle (whether registered or not) that is for use on public highways and private roads.
Note
The following are examples of designated road vehicles that are subject to the specific duty on new tires:
- automobiles
- all-terrain vehicles
- buses
- farm machinery
- fork lifts
- garden tractors
- go-karts
- golf carts
- heavy machinery
- logging equipment
- motorcycles
- recreational vehicles
- snowblowers
- grooming machines
- trailer trucks and semitrailer trucks
- trailers and tent-trailers
- trucks
The following are examples of types of property that are not subject to the specific duty on new tires:
- aircraft
- dollies
- home snowblowers
- industrial-use guide wheels
- lawn mowers
- subway cars
- wheel barrows