§ 146-77. Classification of farm machinery and farm implements.

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Farm machinery and farm implements are hereby defined as separate items of taxation and classified as follows:

A.
Farm machinery and farm implements, which shall include equipment and machinery used by farm wineries as defined in § 4.1-100 of the Code of Virginia in the production of wine.

B.
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.

                    
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