“Qualifying farm machinery and equipment” means machinery and equipment used by a farmer primarily for growing, raising, or producing agricultural products. Examples of farm machinery and equipment include:

·          Farm tractors as defined in RCW 46.04.180, including combines,

·          Farm implements, including cultivators, discs, tillage implements, balers and plows

·          Farm vehicles as defined in RCW 46.04.180, including vehicles that are licensed with the Department of Licensing (DOL) specifically for “farm use,” “farm exempt,” or “farm combination.”

"Qualifying farm machinery and equipment" does not include:

·          Vehicles and other vehicles as those terms are defined in RCW 46.04.670, except farm tractors, farm vehicles, and other farm implements

·          Lawn tractors

·          All-terrain vehicles (ATVs)

·          Aircraft

·          Hand tools and hand powered tools