780.1004—General requirements.
The general requirements of the exemption are that:
(a)
The employee must be a homeworker;
(b)
The employee must be engaged in making wreaths as a homeworker;
(c)
The wreaths must be made principally of evergreens;
(d)
Any harvesting of the evergreens and other forest products by the homeworkers must be for use in making the wreaths by homeworkers.