Sec. 58. (a) "Cold storage warehouse", for purposes of IC 16-42, means a structure, a part of a structure, or a fixture that meets the following conditions:
(1) Uses refrigerating machinery or ice for the purpose of refrigeration.
(2) Is used for cold storage of foods.
(b) The term does not include the following:
(1) A locker plant or a branch locker plant.
(2) Refrigerated storage facilities operated by a farmer and used exclusively for the storage of raw, unprocessed fruits or vegetables produced by the farmer on the farmer's farm.
(3) Cold storage equipment used to store perishable foods or food products in conjunction with a dairy operation or a retail grocery.
[Pre-1993 Recodification Citation: 16-1-21-1.]
As added by P.L.2-1993, SEC.1.
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