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 are incidental only if they are minor in nature when compared to the total farming operations. However, see Custom application of fertilizer and pesticide, later. Farm owner Nancy Blue hired custom operator Harry Steele to cultivate the soil on her farm. Harry used 200 gallons of gasoline that he purchased to perform the work on Nancy's farm.