Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


A    B    C    D    E    F    G    H    I    J    L    M    N    O    P    R    S    T    U    V    W    X   

A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0710

(b) FEED

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(This opinion was superseded by amendment to subdivision (e) of section 6358, operative January 1, 2000, to include oxygen within the exemption for sales and purchases of drugs and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).