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Vehicles; apparatus for locomotion by land, air or water.
relatively small non-commercial flatbed highway utility trailers which have a gross vehicle weight rating of less than 15,000 pounds, are 8 feet to 22 feet long, and are used primarily for light weight duty personal and recreational purposes, such as selectively short distance transporting of light building materials, construction tools, trash, furniture, yard waste, snowmobiles, lawnmowers and tractors, motorcycles, atv 4wheelers, fire wood, small farm machinery, antique farm tractors, demolition derby cars, racing cars, collector cars, sport utility vehicles, and pick-up trucks; are towed by cars, pick-ups, and sport utility vehicles, and are sold primarily in a regional market area, are federal excise tax exempt because of their restricted size and weight, are advertised primarily in regional automotive sports and automotive car collector markets, and are advertised and shown primarily in automotive trade publications and trade shows