Defines "agricultural products," for the purposes of the classification of tangible personal property for taxation, as any livestock, aquaculture, poultry, horticultural, floricultural, viticulture, silvicultural, or other farm crops. This bill is identical to
Exempts from the requirement that motor vehicles be inspected prior to retail sale transactions (i) any motor vehicle that is sold on the basis of a special order placed with a dealer or manufacturer outside the Commonwealth by a dealer who makes modifications to such vehicle prior to delivery to the first retail customer who takes delivery outside the Commonwealth and (ii) any new motor vehicle that has previously been inspected and displays a valid state inspection sticker. For a new vehicle sold on the basis of a special order by a dealer on behalf of a nonresident, the bill expands the existing exception for an order placed with a manufacturer outside the Commonwealth to also exempt an order placed with a dealer outside the Commonwealth. The bill contains a technical amendment. This bill is identical to
