Title 48, Chapter 5, Section 505
( 48-5-505)
As used in this article, the term: (1) "Dealer" means any person who is engaged in the business of
selling heavy-duty equipment motor vehicles at retail and who
holds a valid current dealer's resale tax exemption number. (2) "Heavy-duty equipment motor vehicle" means a motor vehicle
with all its attachments and parts which is self-propelled, weighs
5,000 pounds or more, and is primarily designed and used for
construction, industrial, maritime, or mining uses, provided that
such motor vehicles are not required to be registered and have a
license plate. |