Nebraska just revised the state statute via legislative bill 983 retroactive to Jan. 1, 2014 to allow farm tags any where in the state up to 26,000 pounds, including trailer, GVW. Anything over that, owned/nonowned commodities, for or not for profit, needs a CDL  UNLESS part of the GVW weight is titled/plated as an RV. Than you are exempt and is clearly defined in the bill.

In my example, my farm plated toter is titled at ~12,000 pounds. IF I pull a farm trailer, the most titled GVW I can legal pull is 14,000. BUT if the trailer is titled as a RV, no limit. Toter can have farm plates, but the trailer must have RV plates for this to occur.

But each state is different. If stopped, I will show them this statute, and the IRS federal statute from the link http://wstroping.com/article-651-do-i-need-a-commercial-drivers-license-to-pull-my-horse-trailer.html should get me in deeper or on my way...

Link states----

Federal Motor Carriers Regulations

Under Part 390, Subpart A - general applicability and definitions, Part 390.3 (f). Exceptions. Unless otherwise specifically provided, the rules in the subchapter do not apply to - (3) the occasional transportation of personal property by individuals not for compensation or in the furtherance of a commercial enterprise.

In the interpretation for 390.3 it states: Question 21: Does the exemption in 390.3 (f) (3) for the "occasional transportation of personal property by individuals not for compensation nor in the furtherance of a commercial enterprise" apply to persons who occasionally us CMV's to transport cars, boats, horses, etc., to races tournaments, shows or similar events, even if prize money is offered at these events?

Guidance: The exemption would apply to this kind of transportation, provided: (1) The underlying activities are not undertaken for profit, i.e., prize money is declared as ordinary income for tax purposes, and (b) the cost of the underlying activities is not deducted as a business expense for tax purposes: and, where relevant: (2) corporate sponsorship is not involved. Drivers must confer with their State of licensure to determine the licensing provision to which they are subject.

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Since the IRS pretty well declares every roper as a hobbyist unless they can prove profit in consecutive years, the tax portion appears to let everyone off the hook. However, do point out that showing sponsorships on horse trailers may open the door to these penalties and temporary impoundment.

In my recent class with TN DOT, the 150 mile farm exemption was explained as good for a farmer to transfer his product to first market only. You can haul calves 149.9 miles to the auction. You cannot legally haul them from one farm to your other farm. If you have a nursery and sell to a retail plant shop- you can haul plants from the nursery to the store- but you cannot deliver the plants from the store to a customer.

All of this expects that your GVWRs add to 26,000 or more hence the Class "A" license. If you can stay under 26, but your trailer is 10,001# or more you can get by with a Class "B". If trailer is under 10,000# GVWR, and total rig under 26,000 then none needed.

And as SD said, if you can tag as an RV, then all is exempt. Thank the AARP lobby for that.