Nonfarming Purposes Interpreted

PURPOSE: This rule interprets the phrase nonfarming purposes as that phrase is found in section 442.591, RSMo. (1) The phrase nonfarming purposes is interpreted to include, but is not limited to, the conducting and active operation of research or experimentation for the purpose of developing or improving any type of agricultural practice, tool, device, or implement, where any agricultural production is incidental to the research or experimentation, and the cost of the research or experimentation exceeds the amount of income derived from the sale of all agricultural production. AUTHORITY: section 442.592, RSMo 2016.* This rule originally filed as 2 CSR 20-3.030. Original rule filed Jan. 12, 1982, effective May 15, 1982. Moved to 2 CSR 110-4.030 and amended: Filed May 21, 2018, effective Dec. 30, 2018. *Original authority: 442.592, RSMo 1979, amended 1993, 1995.