Section 09.01.35.131 - FARM COMMODITY OWNERSHIPIn determining if the farm operator-processor produced more than fifty percent (50%) of the commodities being processed, the following apply:
01.Quantity. It will be determined on a quantity basis where the farm operator processes only one (1) commodity.02.Wages. It will be determined on the basis of the relationship between wages paid for processing commodities raised by the farm operator-processor and total wages paid for processing where the farm operator processes several commodities. Wages paid for processing each commodity will be determined. The proportionate share of such wages paid for processing that portion of the commodity raised by the farm operator-processor will be ascertained on the basis of the percentage of such commodity which was produced by the farm operator. This will be done for each commodity processed so as to ascertain total wages paid for processing commodities produced by the farm operator-processor. If such total is more than fifty percent (50%) of the total wages paid for processing all commodities, the activity will be exempt but if it is fifty percent (50%) or less, it will not be exempt. Ref. Section 72-1304, Idaho Code.Idaho Admin. Code r. 09.01.35.131