Listed property is any of the following:
- Passenger automobiles1
- Any other property used for transportation, unless it is an excepted vehicle2
- Property generally used for entertainment, recreation, or amusement (including photographic, phonographic, communication, and video-recording equipment)
- Computers and related peripheral equipment3, unless used only at a regular business establishment and owned or leased by the person operating the establishment. A regular business establishment includes a portion of a dwelling unit that is used both regularly and exclusively for business.
1 Passenger Automobiles are any four-wheeled vehicle made primarily for use on public streets, roads, and highways and rated at 6,000 pounds or less of unloaded gross vehicle weight. It includes any part, component or other item physically attached to the automobile at the time of purchase or usually included in the purchase price of an automobile. The following vehicles are NOT considered passenger automobiles for these purposes:
- An ambulance, hearse, or combination of ambulance-hearse used directly in a trade or business
- A vehicle used directly in the trade or business or transporting persons or property for pay or hire
- A truck or van that is a qualified non-personal use vehicle
2 Excepted vehicles includes the following qualified nonpersonal vehicles:
- Clearly marked police and fire vehicles
- Unmarked vehicles used by law enforcement officers if the use is officially authorized
- Ambulances used as such and hearses used as such
- Any vehicle with a loaded gross vehicle weight of over 14000 pounds that is designed to carry cargo
- Bucket trucks (cherry pickers), cement mixers, dump trucks (including garbage trucks) flatbed trucks, and refrigerated trucks
- Combines, cranes and derricks, and forklifts
- Delivery trucks with seating only for the driver, or only for the driver plus a folding jump seat
- Qualified moving vans
- Qualified specialized utility repair trucks
- School buses used in transporting students and employees of schools
- Other buses with a capacity of at least 20 passenger that are used as passenger buses
- Tractors and other special purpose farm vehicles
3 A computer is a programmable, electronically activated device capable of accepting information, applying prescribed processes to the information, and supplying the results of those processes with our without human intervention. It consist of a central processing unit with extensive storage, logic, arithmetic, and control capabilities. Related peripheral equipment is any auxiliary machine which is designed to be controlled by the central processing using of a computer.
The following are neither computers nor related peripheral equipment:
- Any equipment that is an integral part of other property that is not a computer
- Typewriters, calculators, adding and accounting machines, copiers, duplicating equipment, and similar equipment
- Equipment of a kind used primarily for the user's amusement or entertainment, such as video games
