| http://www.w3.org/ns/prov#value | - eeding, caring for, shearing, training or management of livestock, including horses, bees, poultry, fur-bearing animals or wildlife or [(E)] (V) the raising and harvesting of fish, oysters, clams, mussels or other molluscan shellfish; and (ii) farmer means any person engaged in agricultural production as a trade or business. (D) The Department of Revenue Services may issue a farmer tax exemption
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