(1) For the purposes of Florida Statutes § 193.461, agricultural purposes does not include the wholesaling, retailing or processing of farm products, such as by a canning factory.
    (2) Good faith commercial agricultural use of property is defined as the pursuit of an agricultural activity for a reasonable profit or at least upon a reasonable expectation of meeting investment cost and realizing a reasonable profit. The profit or reasonable expectation thereof must be viewed from the standpoint of the fee owner and measured in light of his investment.
Rulemaking Authority Florida Statutes § 195.027(1), 213.06(1) FS. Law Implemented Florida Statutes § 193.461. History-New 10-12-76, Formerly 12D-5.01.