“canning, processing, preserving, freezing, drying, marketing, storing, packing for shipment or distribution of: (1) Agriculture produce; (2) meat and fish products; and (3) perishable foods.”
I’m not sure this exemption actually exempts anyone at all. Everyone is so focused on the comma they missed the “and”. I’d argued that unless you are packing all three of these products you are not exempt.
In this case the series is an ‘or’ series, but the same rules apply as for an ‘and’ series....but at least it explains why there is not ‘and’.
Here is the problem: “storing, packing for shipment or distribution of: “ shipment or distribution. the truckers are the distribution, but the absence of the comma after ‘shipment’ changes the meaning from “packing for shipping” and “distribution” to “packing for (either) shipment or distribution”, not distribution itself, hence the ruling.