26 CAR § 37-101. Definitions

As used in this part: (1) "Commercial poultry water sales tax exemption certificate" or "exemption certificate" means the certificate provided by the purchaser of water for exclusive use in the operation of a poultry farm attesting to the purchaser's entitlement to the exemption; (2) "Poultry" means: (A) Chickens; (B) Turkeys; (C) Ducks; (D) Geese; and (E) Any other domesticated birds that are edible by humans; and (3) "Poultry farm" means a facility used for the commercial production of poultry, including a: (A) Broiler or turkey grow-out house; (B) Laying house; (C) Hatching unit; (D) Nursery unit; and (E) Breeding house.