Minn. R. Part 5200.0260
For purposes of Minnesota Statutes, section 177.23, subdivision 7, "agriculture" means farming in all its branches and includes, but is not limited to, dairying, the field production, cultivation, growing, and harvesting of any agricultural or horticulture commodity, and the raising of livestock, bees, fur-bearing animals, and poultry. Agriculture includes repair, maintenance, and construction work incidental to such operation and the cleaning, processing, preservation, loading, and transporting to market or storage of the farmer's own agricultural products. Industrial operations and processes that are more akin to manufacturing than to agriculture are not included. It does not include greenhouse work. It does not extend to outside services hired by the farmer. It does not include services performed for others, including, but not limited to, boarding or training of animals, lawn care, or landscaping.
Minn. R. Part 5200.0260
Statutory Authority: MS s 177.28; 181A.12