### Question
How does Miscellaneous Excise Taxes define farming purposes?


### Answer
Under *26 U.S.C. § 4483*, **farming purposes** is defined as:

> the transporting of any farm commodity to or from a farm or the use directly in agricultural production

#### Citation:
  - *26 U.S.C. § 4483*
  - Heading: **Subtitle D-Miscellaneous Excise Taxes > CHAPTER 36-CERTAIN OTHER EXCISE TAXES > Subchapter D-Tax on Use of Certain Vehicles**

