(1) A wagon, other than an implement of agriculture, that is used primarily for transporting farm products and farm supplies in connection with a farming operation.

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(A) capable of cross country travel:

(i) without the benefit of a road; and

(ii) on or immediately over land, water, snow, ice, marsh, swampland, or other natural terrain;

(B) manufactured with seating for not more than four (4) individuals; and

(C) that is used primarily for farming or construction related purposes, including:

(i) the transportation of an individual from one (1) farm field to another, whether or not the motor vehicle is operated on a highway in order to reach the other farm field;

(ii) the transportation of an individual upon farm premises; or

(iii) hauling building materials.

[Pre-1991 Recodification Citation: 9-8-12-1 part.]

As added by P.L.2-1991, SEC.1. Amended by P.L.210-2005, SEC.6; P.L.150-2009, SEC.1; P.L.86-2010, SEC.1; P.L.256-2017, SEC.99.