Indiana Code Title 6. Taxation § 6-2.5-5-1

(1) the person acquiring the property acquires it for the person's direct use in the direct production of food and food ingredients or commodities for sale or for further use in the production of food and food ingredients or commodities for sale;  and

(2) the person acquiring the property is occupationally engaged in the production of food and food ingredients or commodities which the person sells for human or animal consumption or uses for further food and food ingredient or commodity production.