Oh yes, I did tons of research (trust me, I was UNBLEEPINGHAPPY)
I went to the DMV, they pissed me off (DMV's are the same the world over)
I called department of revenue (who does this), I got sent around a couple places, finally got the deputy chief of the state police of port of entry and HE understood it (and when he didn't know, he said so and gave me other names to call)
Basically, if you are using it commercially NOT on your own property, you owe.
Total bleeping crap.
Nobody has ever heard of it, 2 tractor dealers had not a clue. The DMV barely knew how to do it (finally had to have the supervisor do it and I was there for like 3 hours) and I've never seen a plate or a sticker.
I even had to fax in proof of the registration on my warning to the mobile unit state police and I added a real nice cover sheet saying "ummm, nobody knows about this, and it's outrageously expensive, go ahead and enforce it on everyone" (if everyone gets enforced and everyone's lawn goes up $10/week, then it will get changed, not until)
The county extension agent didn't know (my wife volunteers for them and they have advertisements for people willing to bush hog for $30/hour.

)
I have no idea how old it is, I know it was "changed" in 09/07 but I bet it's older than that.