63-3603 — FARMING

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                                  TITLE  63
                             REVENUE AND TAXATION
                                  CHAPTER 36
                                  SALES TAX
    63-3603.  FARMING. The terms "farm" and "farming" refer to and mean the
business of operating for gain or profit a ranch or farm and include stock,
dairy, poultry, fish, fur, fruit and truck farms, ranches, ranges and
orchards, and custom farming.