To qualify for exemption under section 13(b)(16), the transportation
of the fruits or vegetables must be made to the specified places
``within the same State'' in which the farm is located. Transportation
is made to a place ``within the same State'' when the commodities are
taken from the farm, hauled and delivered within the same State to first
markets or first processors for sale or processing at the place of
delivery. The exemption is not provided for transportation to any place
of first marketing or first processing across State lines and does not
apply to any part of the transportation within the State of fruits or
vegetables destined for a place in another State at which they are to be
first marketed or first processed. Transportation from the farm to an
intermediate point in such a journey located within the same State would
not qualify for exemption; it would make no difference that the
intermediate point is a place of first marketing or first processing for
other fruits or vegetables if it is not actually such for the fruits or
vegetables being transported. On the other hand, where the place to
which fruits or vegetables are transported from the farm within the same
State is actually the place of first marketing or first processing of
those very commodities, transportation of the goods across State lines
by the first-market operator or first processor, after such delivery to
him within the State, does not affect the nature of the delivery to him
as one made within the State.
