Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2016
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
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.