FARMING UNIT OR OPERATION

For purposes of Minnesota Statutes, section 177.23 , subdivision 7, clause (1), a "farming unit" is a legal entity engaged in agricultural activities as defined by part 5200.0260 . A farming operation is one or more commonly owned farming units in which employees and/or equipment is shared. No more than two workers may be exempt under Minnesota Statutes, section 177.23 , subdivision 7, clause (1), regardless of the number or location of the farming units that make up the farming operation.