For the purchase of, major repair to or major overhaul of tools, implements, apparatus and machines of any kind not usually affixed to real or immovable property.
For the purchase or installation of, major repair to or major overhaul of: i) implements, apparatus and machinery of any kind usually affixed to real or immovable property; or ii) machinery and apparatus for the generation or distribution of electricity, whether or not affixed to real or immovable property.
For the purchase of livestock, including: i) horses and other equines; ii) cattle, sheep, goats and other ruminants; iii) swine, poultry, bees and fur-bearing animals; and iv) any other prescribed animal.
For the alteration or improvement of machinery and apparatus for the generation or distribution of electricity, whether or not affixed to real or immovable property.
For the erection or construction of fencing or works for drainage.
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