### Question
How is the term farm commodity defined?


### Answer
The term **farm commodity** is defined in *26 U.S.C. § 4483* as the following:

> any agricultural or horticultural commodity, feed, seed, fertilizer, livestock, bees, poultry, fur-bearing animals, or wildlife

#### 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**

