For the purposes of §§ 37-5-1 to 37-5-12 , inclusive, the term, merchandise, means: (1) Automobiles, trucks, motorcycles, motor homes or travel trailers of the type and kind required to be titled and registered pursuant to chapters 32-3 and 32-5 , and accessories; (2) Farm tractors, farm implements, farm machinery, and attachments; (3) Industrial and construction equipment and attachments; (4) Boats and personal watercraft; (5) Snowmobiles and all-terrain vehicles, including multipurpose utility vehicles, side by sides, and similar type vehicles whether powered by electricity or by combustion engine; (6) Office furniture, equipment, supplies, and attachments; (7) Outdoor power equipment and attachments; (8) A temperature control unit; and (9) An auxiliary idle reduction and temperature management system or auxiliary power unit. For the purposes of this section, the term, temperature control unit, means a piece of equipment that is mounted on a titled vehicle (trailer, rail car, or container) for the temperature management of temperature sensitive cargo. For the purposes of this section, the term, auxiliary idle reduction and temperature management system, means a piece of equipment that is mounted on a titled vehicle, usually a semi-tractor, to enable the driver to turn off the engine yet have access to air conditioning, heat, and electric power inside the vehicle's cab.
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