(2) The provisions of ORS 468A.265 to 468A.277 do not apply to fuel that is demonstrated to have been used in any of the following:
(a) Motor vehicles registered as farm vehicles under the provisions of ORS 805.300.
(b) Farm tractors, as defined in ORS 801.265.
(c) Implements of husbandry, as defined in ORS 801.310.
(d) Motor trucks, as defined in ORS 801.355, used primarily to transport logs.
(e) Motor vehicles that are not designed primarily to transport persons or property, that are operated on highways only incidentally and that are used primarily for construction work.
(f) Watercraft.
(g) Railroad locomotives. [2017 c.750 §167]