(1) The provision that services in “handling, planting, drying, packing, packaging, processing, freezing, grading, storing, or delivering to storage or to market or to a carrier for transportation to market” any agricultural or horticultural commodity, are excluded from the definition of “employment” if performed as an incident to farming operations, pertains to any such commodity, including fruits and vegetables.

(2) Such services can be an “incident to farming operations” only if performed by employees of the producer of the commodity but irrespective of the location of the point at which such performance takes place.

(3) In order than any such performance be considered “an incident to farming operations” it must be definitely established that production of agricultural or horticultural commodities is the primary purpose in the over-all operations of the employer.

(1) The application of the provision that in the case of fruits and vegetables, such services are excluded from the definition of “employment”, if performed “as an incident to the preparation of such fruits or vegetables for market”, requires that the producer have title in or control over the commodity, or both, at the time of such performance but does not require that the services be performed by the employees of the producer.

(2) “Preparation. . . for market” does not include:

(1) Services in connection with any agricultural or horticultural commodity after its delivery to a terminal market for distribution for consumption constitutes “employment” within the meaning of the law even if performed by employees of the producer.

(2) A commodity has been delivered to “a terminal market for distribution for consumption” when it has reached the condition in which the producer intends to dispose of it by transferring title and control and has reached the point at which such disposal is ultimately made.