North Dakota Century Code Title 57. Taxation § 57-39.5-01. Definitions

1. “Attachment unit” means any part or combination of parts having an independent function, other than farm machinery repair parts, which when attached or affixed to farm machinery is used exclusively for agricultural purposes.

2. “Farm machinery” means all vehicular implements and attachment units, designed and sold for direct use in planting, cultivating, or harvesting farm products or used in connection with the production of agricultural produce or products, livestock, or poultry on farms, which are operated, drawn, or propelled by motor or animal power. “Farm machinery” also includes machinery, equipment, and structural materials used directly and exclusively in, or incorporated into the structure of, a facility for the collection, handling, storage, heating, and cooling related to a milking operation of a dairy farm. “Farm machinery” does not include vehicular implements operated wholly by hand or a motor vehicle required to be registered under chapter 57-40.3. “Farm machinery” does not include machinery that may be used for other than agricultural purposes, including tires, farm machinery repair parts, tools, shop equipment, grain bins, feed bunks, fencing materials, and other farm supplies and equipment.

3. “Lease” or “leasing” means an agreement with a term of more than eleven months, between two persons for the possession and use of property and which may or may not include provision for a transfer of ownership of the property.

4. “Rental” or “renting” means an agreement with a term of not more than eleven months, between two persons for the possession and use of property and which does not include provision for a transfer of ownership of the property.