Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2018

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0604

(b) FEED

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.