Establishment Commonly Recognized as a Country Elevator

Sections

• 780.704
  § 780.704 Dependence of exemption on nature of employing establishment.
• 780.705
  § 780.705 Meaning of “establishment.”
• 780.706
  § 780.706 Recognition of character of establishment.
• 780.707
  § 780.707 Establishments “commonly recognized” as country elevators.
• 780.708
  § 780.708 A country elevator is located near and serves farmers.
• 780.709
  § 780.709 Size and equipment of a country elevator.
• 780.710
  § 780.710 A country elevator may sell products and services to farmers.
• 780.711
  § 780.711 Exemption of mixed business applies only to country elevators.