United States of America Department of Travel

The use to which an item is put, rather than its physical characteristics, determine whether it should be classified as consumer goods'' under UCC 9- 109(1) or equipment ' ' under UCC 9-109(2)." Grimes v Massey Ferguson, Inc., 23 UCC Rep Serv 655; 355 So. 2d 338 (Ala., 1978).

"In determining whether or not a motor boat was included in the expression household effects, Matter of Winburn ' s Will, supra [139 Misc. 5, 247 N.Y.S. 592], stated the test to be "^whether the articles are or are not used in or by the household, or for the benefit or comfort of the family' ' ." In re Bloomingdale's Estate , 142 N.Y.S. 2d 781, 785 (1955).

"It is held that a tax upon common carriers by motor vehicles is based upon a reasonable classification, and does not involve any unconstitutional discrimination, although it does not apply to private vehicles, or those used by the owner in his own business, and not for hire." Desser v. Wichita , (1915)96 Kan. 820; Iowa Motor Vehicle Asso. v. Railroad Comrs., 75 A.L.R. 22.

"All household goods owned by the user thereof and used solely for noncommercial purposes shall be exempt from taxation, and such person entitled to such exemption shall not be required to take any affirmative action to receive the benefit from such exemption." Ariz. Const. Art. 9, 2 .

"Under UCC 9-109 there is a real distinction between goods purchased for personal use and those purchased for business use. The two are mutually exclusive and the principal use to which the property is put should be considered as determinative." James Talcott, Inc. v Gee , 5 UCC Rep Serv 1028; 266 Cal.App.2d 384, 72 Cal.Rptr. 168 (1968).

"The classification of goods in UCC 9-109 are mutually exclusive." McFadden v. Mercantile-Safe Deposit & Trust Co. , 8 UCC Rep Serv 766; 260 Md 601, 273 A. 2d 198 (1971).

"The classification of goods ' ' under [UCC] 9-109 is a question of fact." Morgan County Feeders, Inc. v McCormick, 18 UCC Rep Serv 2d 632; 836 P. 2d 1051 (Colo. App. , 1992) .

"Thus self-driven vehicles are classified according to the use to which they are put rather than according to the means by which they are propelled." Ex Parte Hoffert, 148 NW 20.