Minnesota Administrative Rules
3315.0810 UNMANUFACTURED STATE.
Minnesota Statutes, section 268.035, subdivision 2, requires that the services described in that subdivision be in connection with commodities that are in their unmanufactured state. A commodity that loses its original identity is considered in a manufactured state and services relating to the manufactured product are not agricultural. The following products are considered as being in a manufactured state: cheese; butter; yogurt; ice cream; dried or powdered milk; dried fruits or vegetables; juices, oils, and syrups derived from fruits and vegetables; and dried or powdered eggs.
History:
13 SR 1057; 31 SR 285; 33 SR 999
Published Electronically:
January 14, 2009
Official Publication of the State of Minnesota
Revisor of Statutes