The farm machinery and equipment exclusion contained in § 3 of the Use Tax Act approved July 14, 1955, as amended, and as set forth in ILCS Ch. 35, Act 105, § 3-5, shall not apply to the privilege of using in the 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.
('74 Code, § 26-58) (Ord. 977, passed 9-16-80)