19-A. Tobacco. "Tobacco" means cigarettes, cigars, chewing or pipe tobacco or any other item that contains tobacco.

19-B. Transportation equipment. "Transportation equipment" means:

A. Locomotives and railcars that are used for the carriage of persons or property in interstate commerce;

B. Trucks and truck tractors with a gross vehicle weight rating of 10,001 pounds or more, trailers, semitrailers and passenger buses that are:

(1) Registered through the International Registration Plan; and

(2) Operated under authority of a carrier authorized and certificated by the United States Department of Transportation or another federal authority to engage in the carriage of persons or property in interstate commerce;

C. Aircraft that are operated by air carriers authorized and certificated by the United States Department of Transportation or another federal authority or a foreign authority to engage in the carriage of persons or property in interstate or foreign commerce; or

D. Containers designed for use on, and component parts attached or secured to, any of the property described in paragraphs A, B and C.

20. Trailer camp. "Trailer camp" means a place where space is offered with or without service facilities to the public for tenting or for the parking and accommodation of automobile trailers which are used for living quarters and the rental price shall include all service charges paid to the lessor.

20-A. Truck camper. "Truck camper" means a slide-in camper designed to be mounted on a truck body to provide temporary living quarters for recreational, camping, travel or other use.

21. Use. "Use" includes the exercise in this State of any right or power over tangible personal property incident to its ownership, including the derivation of income, whether received