As used in the exemption, ``other forestry products'' mean plants of
the forest and the natural properties or substances of such plants and
trees. Included among these are decorative greens such as holly, ferns
and Christmas trees, roots, stems, leaves, Spanish moss, wild fruit, and
brush. Gathering and preparing such forestry products as well as
transporting them to the mill, processing plant, railroad, or other
transportation terminal are among the described operations. Preparing
such forestry products does not include operations which change the
natural physical or chemical condition of the products or which amount
to extracting as distinguished from gathering, such as shelling nuts, or
mashing berries to obtain juices.
