(1) a farm commodity from the place of production to the first point of delivery where the commodity is weighed and title to the commodity is transferred;

(2) seasonal or perishable fruit or vegetables to the first point of processing; or

(3) tomatoes or silage to the first point of processing.

[Pre-1991 Recodification Citation: 9-1-4-41(i) part.]

As added by P.L.2-1991, SEC.1. Amended by P.L.198-2016, SEC.94.