907. What types of work are not considered "raising"?

The term "raising" does not include service in potting, watering, heeling, or otherwise caring for trees, shrubbery, plants, etc., that are purchased in salable condition for the purpose of quick resale. However, if you keep these commodities long enough for them to grow and appreciate, the work in caring for them is agricultural labor.

Last Revised: March, 2001