IC 9-13-2-30: "Commercial enterprise"

Sec. 30. "Commercial enterprise" does not include the transportation of:

(1) a farm commodity from the place of production to the first point of delivery where the commodity is weighed and title to the commodity is transferred;

(2) seasonal or perishable fruit or vegetables to the first point of processing; or

(3) tomatoes or silage to the first point of processing.