Heavy Equipment - What is considered qualified heavy equipment?

Earthmoving, construction, or industrial equipment that is mobile, weighs at least 1,500 pounds, and meets any of the descriptions listed below. The term includes an attachment for heavy equipment, regardless of the weight of the attachment.

• It is a self-propelled vehicle that is not designed to be driven on a highway.

• It is industrial lift equipment, industrial material-handling equipment, industrial electrical-generation equipment, or a similar piece of industrial equipment.