California · Revenue and Taxation Code - RTC
RTC §411: For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations,
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For the purposes of this article, “implement of husbandry” includes, but is not limited to, any tool, machine, equipment, appliance, device or apparatus used in the conduct of agricultural operations, except where such implements are intended for sale in the ordinary course of business. “Implement of husbandry” also includes those implements of husbandry as defined in the Vehicle Code.
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