Fruit, vegetables and legumes. Grains and seeds. Risa Miller takes a slightly different approach. Fish or shellfish. animal or vegetable waste. f) Other non-farm products produced or processed. Excepted from the provisions of this fraction, the purchase of coffee. When the amount of purchases made on the exercise concerned with each of the persons mentioned in the first paragraph of this section, shall not exceed an amount equivalent to 40 times the general minimum wage raised their geographical area per year, ease of verification referred to this rule applies only for purchases not exceeding such amount, provided that they do not exceed 70% of the total of the purchases made by individual purchasers of the concepts in this rule are indicated.

Individuals without a permanent establishment in respect of waste industrialized nations. . Small miners for minerals without benefit, with the exception of precious metals and gemstones, such as gold, silver and rubies, and other ferrous minerals. Small miner shall be considered as the natural person who in the previous fiscal year has obtained annual gross income from sale of minerals up to an amount equivalent to $ 1376,385.00. In any case the application of the provisions of this rule, exceed 70% of total purchases by purchasers for each one of the concepts referred to in sections above.

nicamente be eligible as provided in this rule, those taxpayers whose main activity is the commercialization and industrialization of the products purchased.