To cultivate the soil or to raise or harvest any agricultural or horticultural commodity. To raise, shear, feed, care for, train, or manage livestock, bees, poultry, fur-bearing animals, or wildlife. To operate, manage, conserve, improve, or maintain your farm and its tools and equipment. To handle, dry, pack, grade, or store any raw agricultural or horticultural commodity. For this use to qualify, you must have produced more than half the commodity so treated during the tax year.
Commodity means a single raw product.
For example, apples and peaches are two separate commodities. Your tree operations will be incidental only if they are minor in nature when compared to the total farming operations. However, see Custom application of fertilizer and pesticide, later. If doubt exists whether the owner, the tenant, or the operator of the farm bought the fuel, determine who bore the cost of the fuel. For example, if the owner of a farm and the tenant equally share the cost of gasoline that is used on a farm for farming purposes, each can claim a credit for the tax on one-half the fuel used.