Georgia Code Title 48. Revenue and Taxation § 48-5-500

(1) “Construction purposes” does not include mining activities or the transportation of materials used in or produced by forestry activities.

(2) “Heavy-duty equipment” means any motor vehicle used primarily off the open road for construction purposes, but shall include all road construction equipment whose gross weight exceeds 16,000 pounds, but shall not include inventory on hand for sale by duly licensed heavy-duty equipment dealers.