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.