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, tools, or 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 that was 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. If you sell gasoline to a neighbor who used it on a farm for farming purposes, your neighbor may be able to claim the credit on the fuel.