Sec. 30. "Commercial enterprise" does not include the transportation of:
(1) a farm commodity from the place of production to the first point of delivery where the commodity is weighed and title to the commodity is transferred;
(2) seasonal or perishable fruit or vegetables to the first point of processing; or
(3) tomatoes or silage to the first point of processing.
[Pre-1991 Recodification Citation: 9-1-4-41(i) part.]
As added by P.L.2-1991, SEC.1. Amended by P.L.198-2016, SEC.94.
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