(1) Tires from:
(a) Any device moved exclusively by human power.
(b) Any device used exclusively upon stationary rails or tracks.
(c) A motorcycle.
(d) An all-terrain vehicle.
(e) Any device used exclusively for farming purposes, except a farm truck.
(2) A retreadable casing while under the control of a tire retreader or while being delivered to a retreader. [1987 c.706 §18; 1991 c.882 §12]