Thing is you can't get an ag exemption without provable business. Not sure what that looks like elsewhere but here you have to do a minimum of $10k gross sales. As small as that number is it's surprisingly difficult to hit fucking around.

What passes muster will vary between jurisdictions of course, but there are many ways of making a company appear on paper as though it has turnover.

A classic is where the proprietor writes the company a check, and then the company writes him a check for the same amount.