Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0600

(b) FEED

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.