The farm machinery and equipment exclusion contained in § 3 of the “Use Tax Act”, approved July 14, 1955, as amended, shall not apply to the privilege of using in such municipality any item of tangible personal property which is purchased outside the state at retail from a retailer and which is titled or registered with an agency of this state’s government.
(1974 Code, § 3-13-6) (Ord. 639, passed 11-12-1980)