Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2012
 

Sales and Use Tax Annotations


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A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Impounded animals, sale of, see also State and Political Subdivisions.

(a) ANIMAL LIFE

110.0003 Allocation of Purchase Price to Unborn Foals. A company who is in the business of breeding, racing and selling horses, purchased two mares with unborn foals from an out-of-state retailer for a lump sum of $225,000. The mares were purchased for breeding purposes in California. The company contends that the foals were purchased for resale so that only $125,000 was actually paid for the mares.

A portion of the purchase price of the mares cannot be allocated to the unborn foals on the basis that the foals are to be resold. The contract of the sale did not separately state a value for the foals, nor provides for a refund of any portion of the purchase price if the foals were born dead. The mares were valuable in the condition of being with foal. Accordingly, the full purchase price paid for the mares is subject to use tax with no allocation for the unborn foals. 8/20/92.

110.0005 Animal Life—Food Products. In determining whether animal life is "of a kind the products of which ordinarily constitute food for human consumption" the proper test is whether the animals or birds in question, are in fact generally used as food for human consumption in the area where they happen to be located. This applies even though they might actually be used there for exhibition purposes.

The fact that people in Asia or Africa have eaten a particular type of deer does not dictate the conclusion that these animals ordinarily constitute food for human consumption, within the meaning of what the Legislature intended. It is more appropriate to consider whether a particular animal is ordinarily used for food for human consumption in California, as distinguished from some foreign country. Thus, the test to be followed is whether the particular specie of animal life or its products, constitutes food for human consumption in California. 4/18/73.

110.0020 Breeding Shares. The sale of the right to have a thoroughbred mare bred to a particular stallion once each year during the breeding season without charge is not the sale of tangible personal property and is thus not subject to tax. 11/2/62.

110.0025 Breeding Stock. Use tax presumptively applies to the purchase of breeding horses for the period in which the horses are entered on the books of the purchaser as capital assets and are physically used in California. The statute of limitations begins to run as of that period. The breeding of the horses will not ordinarily be seen as exempt demonstration and display after the horses are capitalized on the purchaser's records. If a horse purchased ex-tax has been capitalized and bred but is resold prior to the purchaser's obtaining any depreciation or capital gains benefits, consideration shall be given to any evidence submitted by the purchaser that the breeding of the horse was only for purposes of demonstration and display. 7/10/74.

110.0035 Cattle Teat Dips and Udder Washes. Teat dips and udder washes that are applied to cows for the prevention and control of mastitis are considered "drugs or medicines" the sales of which are exempt from tax under section 6358(e). 11/19/97. (M99–1).

110.0040 Chinchillas. Where a purchaser of a number of pairs of chinchillas for resale purposes, still intends to sell them upon obtaining a seller's permit, he will not be deemed to have made a taxable use of them until such time as he no longer holds them for sale or until such time as he uses them for any other purpose. The fact that in the interim a number of the pairs have had litters does not constitute a use of such animals. 11/6/53.

110.0050 Dwarf Rabbits. Rabbits are considered to be animal life of a kind the products of which ordinarily constitute food for human consumption, and sales of rabbits, including dwarf rabbits, will not be subject to sales or use tax regardless of whether or not the rabbits or its products are actually used as food for human consumption. 1/23/96.

110.0060 Sale to Educational Institutions for Research. The sale of animals of a kind ordinarily used for human consumption is exempt from sales tax even though the sale is made to an educational institution for research purposes. The exemption would not apply to retail sales of animal life, such as cats, dogs or horses, since these are not food animals. Sales tax is applicable on the sale of animal serum and red cells because the serum and cells are not considered as a form of animal life used for human consumption. 3/5/70.

110.0075 Food for Human Consumption. The following listed animals do not qualify as a form of animal life of a kind the products of which ordinarily constitute food for human consumption. Accordingly, tax applies to the retail sale of these animals:

Spiny anteaters

Marsupials (Kangaroos, opossums, etc.)

Primates (Monkeys, etc.)

Armadillos, sloths and anteaters

Rodents (squirrels, etc.)

Carnivores (bears, dogs, cats, seals, etc.)

Elephants

Hyrax (rodent like mammal native to Africa and Southeast Asia)

Horses, tapirs, rhinos

Hippos, camels, giraffes

All reptiles (sea turtles, tortoises, crocodiles, alligators, lizards, and snakes). 12/21/59.

110.0085 Game Farm. An individual operates a game farm where the prime function is the breeding and sale of offspring from zebras, camels, llamas, miniature horses, miniature donkeys, scotch cattle, Texas longhorn cattle, and buffalo. Following is the application of tax in connection with a "game" farm:

The test is whether the animals qualify as animals the products of which ordinarily constitute food for human consumption. Zebras, camels, llamas, miniature horses, and donkeys would not qualify. Scotch cattle, Texas longhorn cattle, and buffalo qualify since cattle and buffalo are species the products of which ordinarily constitute food for human consumption. (Also see Annotations 110.0155 and 110.0560.) The sales of the animals (or the offspring) which do not qualify under the above test are subject to tax. The use tax on the importation of the animals which are not exempt under section 6358 would apply in the same manner as in the case of the sale of any other tangible personal property not exempted from such tax. 6/8/71.

110.0100 Hamsters, tax applies to retail sales of. 1/12/50.

110.0120 Insects. Sales of insects, which destroy other insects harmful to growing crops, to farmers for their own use and to firms for use in agricultural pest control services are taxable retail sales. A firm which raises and collects insects and uses them in its own pest-control service, is the consumer thereof, provided it does not make a separate charge to farmers for the insects used. 11/24/64.

110.0140 Karakul Sheep, sales of, are exempt, as this breed is definitely used for food purposes although used in wool production to a greater extent than the ordinary breed of sheep. 5/29/51.

110.0150 Fish Bait—Live. Sales tax does not apply to the sale of the following fish, mollusk, and crustaceans, when sold alive. These animals are animals of a kind the products of which ordinarily constitute food for human consumption. These sales are exempt under section 6358(a) even though the animals may be used for bait by deep-sea fishermen. Sales of living animals for bait purposes may qualify as sales of living animals "the products of which ordinarily constitute food for human consumption" under section 6358, even though the sales do not qualify as sales of food products for human consumption under section 6359. Section 6358 is an exemption for certain living animals. Section 6359 is an exemption for food to be consumed by humans.

1. Anchovies

2. Squid

3. Spanish Mackerel

4. Tom Cod (Kingfish)

5. Herring

6. Queenfish

7. Smelt

8. Grunion

9. Pompano

10. Various Perch

11. Sardines

12. Shrimp (Bay)

4/16/75; 2/6/92.

110.0155 Llamas. Sales of llama as a source of food for human consumption are subject to sales tax. Llama are not a form of animal life the products of which ordinarily constitute food for human consumption. 10/7/88.

110.0160 Nutria. Sales of animals known as Nutria are not exempt as sales of animals of a kind the products of which ordinarily constitute food for human consumption. Sales of Nutria meat for food for human consumption is, however, exempt from tax. 10/24/57.

110.0180 Rabbits. Sales of rabbits are tax exempt even though used for laboratory purposes. Rabbits are animals "of a kind the products of which ordinarily constitute food for human consumption," but mice and guinea pig sales are taxable. 10/11/50.

110.0200 Race Horses—General Rules of Application of Tax.

1. The sales or use tax, as the case may be, applies with respect to sales of, and the storage, use, or other consumption of race horses in this state to the same extent as to other tangible personal property the sale, storage, use, or other consumption of which is not specifically exempted from the tax.

2. Entering a horse in a race for which a purse is offered is a "use" other than retention, demonstration, or display for the purpose of sale and is subject to the use tax in a proper case, regardless of the subsequent sale of the horse.

3. Section 6015 of the Sales and Use Tax Law provides that a person conducting a claiming race is the retailer of horses claimed. 9/15/50; 10/08/02. (Am. 2003–2).

(Note: Revenue and Taxation Code section 6358.5, operative September 1, 2001, provides a partial exemption from the state portion of the sales and use tax for sale or use of racehorse breeding stock under specified circumstances.)

110.0280 Race Horses—Presumption. Since racing of a horse constitutes use, a horse which is purchased from an out-of-state retailer and is first raced in the state is presumed to be purchased for use in this state and is subject to tax under section 6201 of the Sales and Use Tax Law. The same presumption of use applies to horses purchased out-of-state but foaled first in this state; however, this presumption can be overcome by showing substantial outside use before being brought into California. 10/27/64. (Am. 2003–2).

(Note: Regulation 1535, operative September 1, 2001, provides a partial exemption from the state portion of the sales and use tax for sale or use of racehorse breeding stock under specified circumstances.)

110.0310 Sales of Mosquito Fish. A mosquito abatement district raises mosquito fish and releases them into district waters as the fish eat mosquito larvae. They sometimes raise more fish than they can use. In such cases, they enter into agreements with other mosquito abatement districts pursuant to section 6500 et seq. of the Government Code to distribute the excess in return for reimbursement of costs in the form of cash, materials or services. If the district makes more than two sales of fish in any 12 month period, the sales are taxable as all the elements of a taxable sale are present. There is a transfer of title or possession, by a seller, for consideration, for a purpose other than resale, and there is no specific exemption for sales by or between governmental units. The fact that the sale is made under the authority of the Government Code does not alter the tax consequences. 5/10/91.

110.0315 Semen. Sales of bull semen for artificial insemination of cows are exempt from sales tax. The sperm constitutes a life form of an animal. Also the product, i.e., the young after fertilization, ordinarily constitutes food for human consumption. 11/1/73.

110.0340 Tropical Breeding Fish. Purchases of breeding fish by breeder are taxable since they are not of a kind the products of which constitute food and are obviously not bought for resale. 12/22/52.

110.0350 Zoos. Sales of fish to zoos or aquariums to feed animal life of a kind which do not ordinarily constitute food for human consumption are subject to sales tax, unless the fish sold to the zoos for this purpose is live and of a kind the products of which do ordinarily constitute food for human consumption, e.g., live halibut. 2/6/80.

(b) FEED

110.0360 Actual Character of Product, rather than statements on label or tag, determines whether product is an exempt feed or taxable medicine. 5/4/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0363 Actual Use as Food. Animal feed sold for "any form of animal life of a kind the products of which ordinarily constitute food for human consumption" is not subject to sales or use tax regardless of whether or not the animal life or its products are actually used as food for human consumption. For example, sales of rabbit food for a pet rabbit are not subject to tax. 11/13/95.

110.0370 Animals and Feed. Regulation 1587 provides that in the absence of evidence to the contrary, it is presumed that sellers of feed which is of a kind ordinarily used only in the production of meat, dairy, or poultry products for human consumption are making exempt sales of such feed for use in the production of meat, dairy or poultry products for human consumption. Such sellers therefore generally need not secure feed exemption certificates. The presumption of exemption also applies with respect to sales in small units (two standard sacks of grain or less and/or four bales of hay or less) of feed of a kind customarily used either for food production or other purposes (feeding work stock), or with respect to sales of feed that is specifically labeled by the manufacturer for food animals. This presumption of exemption does not extend to sales of other feeds even though the particular type of feed may be used 80% of the time to feed animal life of a kind used for human consumption. 7/14/81. (Am. 2000–2).

110.0374 Anti Scours Action Program (ASAP). ASAP is a nonmedicated oral dehydration therapy for young milk-fed calves suffering from scouring and diarrhea. It contains primarily roughage, sweeteners, fat, whey, vitamins, and minerals. The product is mixed with water and fed to young calves in place of milk. It can be used in conjunction with antibiotics and provides "a rapidly available energy source for the weak calf." It replaces milk feeding in the calf's diet and contains nutrients. ASAP has significant nutritional value and, therefore, qualifies as a tax-exempt feed under Regulation 1587. 7/19/90.

110.0380 APS #5, APF-1G. Fortafoods, Choline Chloride, Niacin, Calcium Pantothenate and Parvo are exempt foods while Megasal and Enheptin are taxable drugs. 12/7/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0400 Aureomycin. Aureomycin purchased for incorporation into animal feed to be sold is exempt from tax. 12/20/56.

110.0440 B-Y-21, described as "dried fermentation solubles from grain" for use in mixing with feeds as a source of riboflavin, is added to provide nutrients and is therefor an exempt feed. 9/24/51.

110.0480 "Bio-Fac" and "Feed-Ani." These are identical products and neither qualify as exempt feeds. 8/18/55.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0500 Birds. Sales of food and seeds for ornamental and pet types birds are taxable when sold to persons who will feed it to birds which they have as pets. Tax does not apply to sales of feed to breeders of birds nor to retailers of birds for feeding purposes while such birds are being held for sale in the regular course of business. 5/10/54.

110.0560 Buffalo Feed. Sale of lima bean straw as feed for buffalo is exempt as a sale of feed for animal life the products of which ordinarily constitute food for human consumption. 5/4/55.

110.0600 Cal-Min. Laboratory analysis indicates that Cal-Min, containing Montmorillonite clay, has significant nutritional value when fed to animals, promoting growth and preventing osteoporosis. The Department ofAgriculture has therefore accepted the manufacturer's claim that Cal-Min should be classed as a nutritive product and not as an inert material. Accordingly, Cal-Min is regraded as a feed under section 6358 and Regulation 1587. 6/22/65.

110.0602 Calf First Aid. Calf First Aid appears to be similar to Calf Probiotic-Plus and also appears to provide the normal nutritional requirements for a newborn calf. If so, this item would also be a "feed" and its sales would be exempt from sales tax. 7/27/93; 10/21/93.

110.0604 Calf Probiotic-Plus. Calf Probiotic-Plus is mixed with water or milk and given to calves for a period of 30 days and has concentrated amounts of vitamins. The long feeding period, along with the fact that it is fed to new born calves, indicates that it provides the normal nutritional requirements to promote growth in young calves. If so, this item is a "feed" and its sales would be exempt from sales tax. 7/27/93; 10/21/93.

110.0606 Cattle Probiotic-Plus. The label for Cattle Probiotic Plus does not indicate that this item is for treatment of any specific deficiency nor does it indicate that it is fed for a limited time period. While the label is not conclusive of whether or not this item is a "feed", it is assumed from the lack of labeling regarding the treatment of disease that this item provides the normal nutritional requirements for cattle. If so, this item qualifies for exemption as "feed". 7/27/93; 10/21/93.

110.0610 Cattle Stress Bolus. The label for Cattle Stress Bolus indicates it is for aiding in the recovery from stress associated with a variety of events, i.e., new arrivals, scours, etc. The pill is given to beef and dairy cattle for a limited period of time (three days). Given the concentrated amounts of vitamins and the limited time this pill can be given to cattle, the purpose of this item appears to be for "overcoming of a specific deficiency" and is thus regarded as a "drug". Sales of this item are subject to the sales tax. 7/27/93; 10/21/93.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0620 Chinchilla Feed. Feed purchased for chinchillas which are subsequently killed for their furs, said furs being sold, constitutes a tax exempt feed. 5/18/56.

110.0640 Crop Preserver Added to Hay. A crop preserver added to hay at the time of baling for the purpose of retarding bacterial action is not within the feed exemption and in reality is a manufacturing aid used to expedite the baling of hay. As such, it is subject to sales tax. 6/4/53.

110.0645 Custom Bagging Service. A business activity provides custom bagging service of agricultural products for unrelated third parties. A truck hauls the products to the bagging machine where a conveyor takes the products to a rotor shaft that presses the feed into a bag. It takes two or three hours to fill a 250 ft. long bag. Once the material is put into the bag, the contents ferment (i.e., ensilage takes place) for a period of three weeks. The bagging process keeps the feed from spoiling. The fermenting process inside the bag makes the feed more edible by the cattle it is later fed to. Failure to bag alfalfa may result in either putrefying acids creating an inedible and wasted crop or a poor pack, incomplete fermentation and excess spoilage.

The business is "processing" the agricultural products prior to bagging them. The process preserves and enhances their food quality for the livestock that will ultimately consume it. The bags are "sold with their contents." Since the contents are feed for animal life of a kind the product of which ordinarily constitutes food for human consumption, (i.e., cattle) the business' sales of its products are exempt from sales and use tax. The business may also purchase the material used in this process free of tax by giving its suppliers a resale certificate for each transaction. 9/14/90; 2/15/91.

110.0647 Dog Food as Bait for Crayfish. Sale of dog food to be used as bait for crayfish by commercial sellers of crayfish are subject to tax. 7/20/90.

110.0650 Drugs Used in Feed Manufacturing. The following list of substances are nontaxable when incorporated into feed used or sold as feed for animal life of a kind the products of which ordinarily constitute food for human consumption. Tax does not apply regardless of whether the substance is used to promote growth or to prevent disease in animals which consume the feed.

A D & E Prmx Flavomycin

ADRK Prmx 83 Furox 100 & 180

Amprol Gallimycin

Amprol Plus Ipropran

Bacitracin MD 50 Lincomix

Bio Cox Manganese Sulfate

BV Supp. E. Prmx Nopstress

Coban Olson Layer Prmx

Corbosep Pen Strep

CTC 50 Piperazine

Rofenaid T-Vit G 83

Stepcillin F-25 T-Vit SB 83

Stutts Starter Prmx Tylan 10

TM 50 & 100 Vitamin D & E. 8/30/85.

Trace #10

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0660 Earthworms. A sale of feed to a person in the business of raising and selling earthworms is exempt from tax. 11/4/53.

110.0670 Ensilo-Mix, Silo-Guard, and Silage Mate. Sales of Silo-Guard, Ensilo-Mix, and Silage Mate are exempt from sales tax when sold to be used as an ingredient of products, such as silage, which are feed for any form of animal life the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.

Portions of these products remain on the silage when consumed by the livestock which is sufficient for the products to be considered as an ingredient of the silage for purposes of Regulation 1587. 4/1/86.

110.0680 Food Additives. Cattle Lure, Molasses Intensifier, Standard Flavors, Stock Charm, Kem-wet, End-ox, Mold Curb, and Fat Mask are added to animal feed to enhance or cover flavors, increase solubility or stop the formation of oxygen, bacteria, fungi, or odors. They may be purchased ex tax when they are to become part of an exempt feed. 5/31/66.

110.0700 Fish Food—Medicine. Purchases of medicine by breeder of tropical fish are taxable; purchases of feed are exempt since fish are sold in the regular course of business. 12/22/52.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0710 Liquid Oxygen to Aerate Water. A company raises fish which it sells to the food service industry. Since the density of fish in its ponds is too great for them to get enough oxygen from the water naturally, the company adds liquid oxygen to the water. Sales of liquid oxygen to the company are subject to tax. Liquid oxygen is not used for the prevention or control of disease and, therefore, does not qualify as "drug" or "medicine" under section 6358.4. 11/19/97. (M99-1).

(This opinion was superseded by amendment to subdivision (e) of section 6358, operative January 1, 2000, to include oxygen within the exemption for sales and purchases of drugs and medicines administered to food animals.) (M99–1; Am. 2000–2).

110.0720 "Fluke" Liver. "Fluke" liver when processed as a suitable feed for trout, is exempt from sales tax when sold for use as such feed. 8/13/53.

110.0755 Horse Feed. Sales tax applies to the sale of hay to a person to feed a pet horse or a work horse. On the other hand, tax would not apply to the sale of hay to a person to feed a horse the person was holding solely for sale in the regular course of business. In that event, the seller of the hay should timely take an exemption certificate from the purchaser. If the seller does not take a timely certificate, the seller has the burden of showing that the sale qualifies for the exemption. 2/6/97.

110.0760 Horse Feeds. Feed purchased for breeding stock is exempt since the product (foals) is sold in the regular course of business. If horses are raced, feed is taxable. A liveryman is a consumer unless he clearly retails feed to his customers. In such case, he can buy such feed under a feed exemption certificate. 4/6/64.

110.0780 Horse Feeds. The sale of feed for work horses used principally in plowing for cultivation of food products for human consumption does not come within the exemption of Regulation 1587. Horse flesh does not ordinarily constitute food for human consumption and since the owners of the work horses are using the horses rather than breeding them for sale, the feed exemption does not apply. 4/15/54.

110.0800 Horse Boarding Ranch. Feed sold to a horse breeding ranch which boards breeding stock for other persons, charging them a monthly amount for all boarding services including feed consumed, may not be purchased under a resale certificate. The ranch does not retail the feed to its customers; rather, it consumes the necessary amount of feed expended in providing the total service. 8/9/65.

110.0820 Hylage Forage Saver. Hylage forage saver qualifies as an exempt feed under section 6358 and Regulation 1587. 4/17/68.

110.0880 "Kalkar Grit," a substitute for grit and shell, provides substantial quantities of soluble calcium as a dietary supplement for the animals to which it is fed, and is an exempt animal feed. 6/28/54.

110.0900 Kelp fed to poultry or animals is regarded as a feed within the meaning of Regulation 1587. 8/11/50.

110.0920 Litter. Ground manure sold to chicken raisers and spread in chicken houses as a litter and partially consumed by the chickens, does not qualify as an exempt feed. Primary use of the product is for bedding purposes, the consumption thereof by the chickens being purely incidental. 4/13/54.

110.0940 "Medicated Feeds." When poultry and animal feeds are fortified with drugs or other non-nutritive ingredients which are added for the purpose of preventing and controlling disease, the feeds will not lose their exempt status. On the other hand, if the mixture is labeled and sold for the specific treatment or cure of disease, the product will not be regarded as a feed. 4/26/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.0960 "Medicated Feeds." Sale of product is wholly taxable or wholly exempt depending upon its classification as a feed or medicine for sales tax purposes. 1/9/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.1020 Monkey Chow. Monkey chow fed to monkeys to be used for laboratory purposes is not exempt. 12/7/65.

110.1070 Pigeon Feed. Sale of feed for racing pigeons is exempt from tax because pigeons (squab) are animals of a kind the products of which ordinarily constitute food for human consumption. 7/21/80.

110.1100 Pomace. The sale of pomace as a feed for cattle is exempt from tax. 5/18/56.

110.1112 Presumption of Feed Exemption. Regulation 1587 provides that, in the absence of evidence to the contrary, it is presumed that sellers of feed which is of a kind ordinarily used only in the production of meat, dairy, or poultry products for human consumption are making exempt sales of such feed for use in the production of meat, dairy, or poultry products for human consumption. Such sellers, therefore, generally need not secure feed exemption certificates. The presumption of exemption also applies with respect to sales in small units (two standard sacks of grain or less and/or four bales of hay or less) of feed of a kind customarily used either for food production or other purposes (feeding work stock), or with respect to sales of feed that is specifically labeled by the manufacturer for food animals. This presumption of exemption does not extend to sales of other feeds even though the particular type of feed may be used 80% of the time to feed animal life of a kind used for human consumption. 7/14/81. (Am. 2000–2).

110.1118 Pro-Serve and Pro-Serve II. Pro-serve is a silage treatment which preserves nutrients in the silage so that animals get the most from the food. When sold to be used as an ingredient of the silage as feed for animal life of a kind the products of which constitute food for human consumption, or to be resold in the regular course of business, it is an exempt feed.

Pro-Serve II is a forage treatment which is added to hay to allow the hay to be baled at higher moisture levels thereby making the hay more nutritious and palatable. It is used in producing hay and not for the purpose of incorporation. Accordingly, sales of Pro-serve II are subject to tax 10/11/89.

110.1160 Senvita Minerals. The fact that "Senvita Minerals" is normally mixed with other materials such as ground feeds does not necessarily mean that it is a drug or antibiotic. The contents of the product as well as the manufacturer's feeding directions indicate that the product should be considered an exempt feed. 5/8/57.

110.1180 Silogerm is an exempt feed. 2/19/52.

110.1220 "Swift's Mineral Supplement" held to feed within meaning of Regulation 1587. 3/20/50.

110.1250 Unistat is an exempt feed. 2/27/61.

110.1280 Vitamins. Vitamins sold for the purpose of and in a form to supply the normal nutritional requirements of animal life constitute animal feeds. Where, however, the vitamins are sold for use as and in the form of a dosage for the purpose of overcoming a specific deficiency, they are to be regarded as drugs. 12/7/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.1300 Vimin 64—Animals and Feed. Vimin 64, consisting of dolomite and kelp and sold for use as a mineral additive to salt and feed consumed by range and dairy cattle, qualifies as an exempt feed. 8/15/66.

110.1320 "Vitagold Coccidiosis Control Mash" is primarily a medication and is not an exempt feed. 1/14/57.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).

110.1340 "Vitagold" Products. "Vitagold Broiler-Fryer Mash," "Vitagold Bunny-Ade Pellets," "Vitagold Turkey Pre-Starter" and "Vitagold Chlortetracycline Poultry Mix," are all exempt feeds. 1/14/57.

110.1360 Vitamin D3, Vitamin B-12, Baciform, Dupont's Two-Sixty-Two Feed Compound, and By-500, incorporated into feeds, are intended to provide nutrition, and therefore, are exempt feeds. 12/7/51.

110.1380 Vit-a-Way Livestock Fortifier is an exempt feed. 3/20/52.

110.1420 Yeast, sales of, for use as a poultry feed, are exempt. 9/24/51.