Section 125-323-1 - DEFINITIONS1.Depreciable. "Depreciable" refers to property that has a normal life expectancy of more than one year and is depreciable for federal income tax purposes.2.Directly. "Directly" refers to those activities or operations that constitute an integral and essential part of commercial agricultural production, commercial aquacultural production, commercial wood harvesting or commercial fishing, as contrasted with and distinguished from those activities or operations that are simply incidental, convenient or remote to those activities. Except in the case of electricity and fuel, items used in support operations (including construction or repair facilities, machine shops, storage activities, administration or highway transportation) are not used directly in commercial agricultural production, commercial aquacultural production, commercial wood harvesting or commercial fishing.3.Livestock. "Livestock" includes: A. Animals kept or raised primarily to produce meat for human or animal consumption;B. Animals kept or raised primarily to produce other food products for human or animal consumption, such as laying hens, dairy cattle and bees;C. Animals kept or raised primarily to produce other agricultural products, such as sheep, llamas and alpaca that produce wool and domestic deer that produce antler velvet; andD. Animals kept or raised primarily to breed animals other than pets. 4.Machinery and equipment. "Machinery and equipment" means tangible personal property necessary to commercial agricultural production, commercial aquacultural production, commercial fishing, or commercial wood harvesting, including repair parts and attachments for qualifying machinery and equipment. "Machinery and equipment" includes property that may, on account of its nature, be attached to a building or other structure without losing its identity as a particular piece of machinery or equipment and that, if attached, is readily removable without significant damage to the unit or to the realty. "Machinery and equipment" does not include:
A. Land, buildings, and other inherently permanent structures such as docks and silos;B. Materials and components, such as lumber, plumbing and wiring, that become an integral part of a building or other structure;C. Trailers, parts and attachments that are used or designed for use in conjunction with a motor vehicle;D. Foundations for machinery and equipment, and special purpose buildings used to house or support machinery and equipment; orE. Items, other than repair parts, that are used in or with qualifying machinery and equipment, such as fuel, lubricants, coolants, solvents, tools and supplies used for cleaning and maintenance, and personal apparel.5.Primarily. "Primarily" means more than 50% of the time.6.Qualifying activity. "Qualifying activity" means commercial agricultural production, commercial aquacultural production, commercial fishing, or commercial wood harvesting.7.Related but non-qualifying business activity. "Related but non-qualifying business activity" means an activity that does not constitute commercial agricultural production, commercial aquacultural production, commercial fishing, or commercial wood harvesting, but in which it is customary to employ machinery and equipment that is suitable for use in those activities.8.Yarding. "Yarding" means the hauling of felled trees to the landing or temporary storage site at which they are loaded onto trucks for transport on a public or private way, and does not include loading the felled trees onto the trucks. Yarding includes slashing, delimbing, bucking and staging, whether performed in the yard or at the site where the trees were harvested.18- 125 C.M.R. ch. 323, § 1