PURPOSE: This rule interprets the phrase nonfarming purposes as that phrase is found in section 442.591, RSMo (1986J. (1) The phrase nonfarming purposes is inter. preted to include,, but is not limited to, the conducting and actwe operation of research or experimentation for the purpose of developing or improving any type of agricultural practice, tool, device or implement, where any agricultural production is incidental to the research or experimentation,, and the cost of the research or experimentation exceeds the amount of income derived from the sale of all agricultural production.

Auth: section 442.592, RSMo (19861. Original rule filed Jan. 12,1982, effectiue May 15,1982.