Sec. 80. (a) "Use", except as provided in subsection (b), means the placement or usage of fertilizer materials on a targeted growing area. (b) "Use", for purposes of IC 15-16-2.7, means the: (1) application of fertilizer material on an agricultural crop growing area; (2) handling of fertilizer materials; or (3) transportation of fertilizer materials. As added by P.L.98-2026, SEC.2.