§ 146-79. Classification of machinery and tools.

A. 

Machinery and tools, except machinery and equipment used by farm wineries as defined in § 4.1-100 of the Code of Virginia, used in the manufacturing, mining, processing or reprocessing, radio or television broadcasting, dairy, dry-cleaning or laundry business shall be listed and are hereby segregated as a class of tangible personal property separate from all other classes of property.

B. 

All motor vehicles which are registered pursuant to § 46.2-600 of the Code of Virginia with the Department of Motor Vehicles and owned by persons engaged in those businesses set forth in Subsection A shall be taxed as tangible personal property in accordance with the provisions of this article. All other motor vehicles and delivery equipment owned by persons engaged in those businesses set forth in Subsection A shall be included in and taxed as machinery and tools.