The exempt operations of preparing for transportation and
transporting must be performed with respect to ``fruits or vegetables.''
The intent of section 13(b)(16) is to exempt such operations on fruits
or vegetables which are ``just-harvested'' and still in their raw and
natural state. As explained at the time of adoption of the amendment on
the floor of the House, the exemption was intended to eliminate the
difference in treatment of farmers and nonfarmers with respect to
exemption of such ``handling or hauling of fruit or vegetables in their
raw or natural state.'' (See 107 Cong. Rec. (daily ed.) p. 4523.)
Transporting and preparing for transportation other farm products which
are not fruits or vegetables are not exempt under section 13(b)(16). For
example, operations on livestock, eggs, tobacco, or poultry are
nonexempt. Sugarcane is not a fruit or vegetable for purposes of this
exemption (Wirtz v. Osceola Farms Co., 372 F. 2d 584).
