"Agricultural tractor" means a two-wheel-drive or four-wheel-drive vehicle, or a track vehicle of more than twenty net engine horsepower, designed to furnish the power to pull, carry, propel, or drive implements that are designed for agriculture. All human-powered implements are excluded.

"Low profile tractor" means a wheel or track-equipped vehicle with the following characteristics:

• The front wheel spacing is equal to the rear wheel spacing, as measured between the centerlines of the wheels;

• The clearance from the bottom of the tractor chassis to the ground is eighteen inches or less;

• The highest point of the hood is sixty inches or less, and

• The tractor is designed so that the operator straddles the transmission when seated.