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.
“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.”
Yes I saw that when I read the article, which is why I said that everyone is so focused on the issue of the comma they missed that the “and” which comes later in the exemption should be an “or”, which is an even greater error than the comma.