Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2017

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0610

(b) FEED

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).