Custom farming services definition

Custom farming services means the performance of specific farming operations through the use of any farm machinery or equipment, farm implement, or draft animal, together with an operator, when: (i) The specific farming operation consists of activities directly related to the growing, raising, or producing of any agricultural product to be sold or consumed by a farmer; and (ii) the performance of the specific farming operation is for, and under a contract with, or the direction or supervision of, a farmer. "Custom farming services" does not include the custom application of fertilizers, chemicals, or biologicals.

Examples of Custom farming services in a sentence

  • Custom farming and specific farming services (B&O tax exemptions)o Custom farming services must be performed by an eligible farmer or an entity that is at least 50 percent owned by a farmer.

Related to Custom farming services

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