As used in this part:

1. (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. (2) "Poultry" means:

   1. (A) Chickens;
   2. (B) Turkeys;
   3. (C) Ducks;
   4. (D) Geese; and
   5. (E) Any other domesticated birds that are edible by humans; and

3. (3) "Poultry farm" means a facility used for the commercial production of poultry, including a:

   1. (A) Broiler or turkey grow-out house;
   2. (B) Laying house;
   3. (C) Hatching unit;
   4. (D) Nursery unit; and
   5. (E) Breeding house.