Subjgrp 387. Establishment Commonly Recognized as a Country Elevator

• § 780.704 - Dependence of exemption on nature of employing establishment.
• § 780.705 - Meaning of “establishment.”
• § 780.706 - Recognition of character of establishment.
• § 780.707 - Establishments “commonly recognized” as country elevators.
• § 780.708 - A country elevator is located near and serves farmers.
• § 780.709 - Size and equipment of a country elevator.
• § 780.710 - A country elevator may sell products and services to farmers.
• § 780.711 - Exemption of mixed business applies only to country elevators.