Ariz. Admin. Code § R3-10-404 - Covered Farm; Qualified Exemption; Modifications

A. A farm is eligible for a qualified exemption and associated modified requirements in a calendar year if both of the following apply:

1. During the three-year period preceding the applicable calendar year, the average annual monetary value of the food the farm sold directly to qualified end-users during such period exceeded the average annual monetary value of the food the farm sold to all other buyers during that period; and

2. The average annual monetary value of all food that the farm sold during the three-year period preceding the applicable calendar year was less than $500,000, adjusted for inflation.

B. For the purpose of determining whether the average annual monetary value of all food sold during the three-year period preceding the applicable calendar year was less than $500,000, adjusted for inflation, the baseline year for calculating the adjustment for inflation is 2011.

Notes

Ariz. Admin. Code § R3-10-404

Adopted by final exempt rulemaking at 26 A.A.R. 681, effective 8/20/2019.