Employees employed ``by'' a country elevator establishment which
qualifies for exemption will be exempt, if the ``area of production''
requirement is met, while they are engaged in any of the customary
operations of the establishment which is commonly recognized as a
country elevator. Included among such employees are those who are
engaged in selling the elevator's goods or services, keeping its books,
receiving, handling, and loading out grain, grinding and mixing feed or
treating seed for farmers, performing ordinary maintenance and repair of
the premises and equipment or engaging in any other work of the
establishment which is commonly recognized as part of its operations as
a country elevator. An employee employed by such an elevator is not
restricted to performing his work inside the establishment. He may also
engage in his exempt duties away from the elevator. For example, a
salesman who visits farmers on their farms to discuss the storage of
their grain in the elevator is performing exempt work while on such
visits. It is sufficient that an employee employed by an elevator is,
while working away from the establishment, doing the exempt work of the
elevator. If the establishment is engaged only in activities commonly
recognized as those of a country elevator and none of its employees
engaged in any other activities, all the employees employed by the
country elevator will come within the exemption if no more than five
employees are employed in the establishment in such operations and if
the ``area of production'' requirement is met.
