(a) In this subtitle, “employer” also means an employing unit that paid wages for, or employed individuals in, farm and ranch labor in accordance with this section, Section 201.047, or Section 204.009.
(b) In this section, an employer shall not be treated as an employer for wages paid for a service other than service performed by:
(1) a seasonal worker employed on a truck farm, orchard, or vineyard;
(2) a farm and ranch laborer who is a migrant worker; or
(3) a seasonal worker who:
(A) works for a farmer, ranch operator, or labor agent who employs migrant workers; and
(B) does the same work at the same time and location as the migrant workers.

(c) Subsection (b) does not apply if the employer is an employer with respect to farm and ranch labor performed under Section 201.047(a)(4).