For purposes of Minnesota Statutes, section 177.23, subdivision 7, clause (1), a "farming unit" is a legal entity engaged in agricultural activities as defined by part 5200.0260. A farming operation is one or more commonly owned farming units in which employees and/or equipment is shared. No more than two workers may be exempt under Minnesota Statutes, section 177.23, subdivision 7, clause (1), regardless of the number or location of the farming units that make up the farming operation.
11 SR 1740
June 11, 2008