616.17  Minimum exhibits.--

(1)  No public fair or exposition conducted by a fair association may be approved by the department for a tax exemption certificate unless the fair or exposition displays the following minimum exhibits, but this requirement may not be construed as a limitation on the number of exhibits which the fair or exposition may have:

(a)  Three exhibits from 4-H Clubs or Future Farmers of America chapters which are officially approved by those clubs or chapters.

(b)  Three exhibits of community, individual, or county farm displays.

(c)  Three exhibits of field crops in at least three different crops.

(d)  Three exhibits of horticultural products.

(e)  Three culinary exhibits such as canned fruits, canned vegetables, canned pickles or juices, jams, jellies, cakes, bread, candies, or eggs.

(f)  Three exhibits of household arts such as homemade spreads, towels, luncheon sets, rugs, clothing, or baby apparel.

(g)  Three exhibits of fruit or vegetable crops in at least three different crops.

(h)  Three exhibits of arts, crafts, photography, or antiques or of scout handiwork.

(i)  Three exhibits from home demonstration, home economics, educational, religious, or civic groups.

(j)  Three exhibits of livestock such as dairy cows, beef cattle, hogs, sheep, poultry, horses, or mules.

(2)  The provisions of subsection (1) do not apply to specialized livestock shows or fruit or vegetable festivals, the minimum exhibits of which shall be as follows:

(a)  Each specialized livestock show shall consist of at least 50 head of animals or 300 head of poultry.

(b)  Each specialized fruit, vegetable, or crop festival or exposition shall consist of at least 50 entries in the specialty, which shall occupy at least 1,000 square feet of display area.

(3)  The department may provide a waiver to the minimum exhibit requirements of this section to any fair association that submits an application for the waiver to the department, at least 60 days prior to the annual public fair or exposition in need of the waiver, and shows good cause why the requirements of this section cannot be met.