(b) The relationship to such farmer as referenced in paragraph (a) of this subdivision, shall include:

(i) members of a family, including spouses, ancestors, lineal descendants, brothers and sisters (whether by the whole or half blood), and entities related to such a family member as described in subparagraphs (ii) through (iv) of this paragraph;

(ii) a shareholder and a corporation more than fifty percent of the value of the outstanding stock of which is owned or controlled directly or indirectly by such shareholder;

(iii) a partner and a partnership more than fifty percent of the capital or profits interest in which is owned or controlled directly or indirectly by such partner;

(iv) a beneficiary and a trust more than fifty percent of the beneficial interest in which is owned or controlled directly or indirectly by such beneficiary;

(v) two or more corporations, partnerships, associations, or trusts, or any combination thereof, which are owned or controlled, either directly or indirectly, by the same person, corporation or other entity, or interests; and

(vi) a grantor of a trust and such trust. 4. Where the motor vehicle has a gross weight of eighteen thousand pounds or less until such time as an election applicable to such motor vehicle is filed to compute the tax under the method provided in subdivision three of section five hundred three of this chapter. 5. Used exclusively in the transportation of household goods (as defined by the commissioner of transportation of this state or the interstate commerce commission) by a carrier under authority of the commissioner of transportation of this state or of the interstate commerce commission. 6. Owned and operated by any fire company or fire department as defined in section three of the volunteer firefighters' benefit law.