Louisiana Revised Statutes Tit. 33, § 5092. Definitions

(1) “Agricultural machinery” means any machine or equipment designed for agricultural use or landscaping that is used in accordance with traditional farm practices and is powered by an engine or a motor. The term “agricultural machinery” shall also include a leaf-blower that is used to blow leaves, dirt, or other debris off of sidewalks, driveways, lawns, or other surfaces.

(2) “Fishery equipment” means any equipment used in fisheries operations and generally accepted fisheries practices pursuant to R.S. 56:640.2. This term includes but is not limited to fish processing machines and machines used for marine, freshwater, and aquaculture species.

(3) “Fuel used in agricultural machinery” includes motor fuel as defined by R.S. 40:1842 and petroleum products as defined by R.S. 3:4602(14)(b). The term “fuel used in agricultural machinery” shall also include blended fuel, diesel fuel, and gasoline as defined by R.S. 47:818.2.