Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2013
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
110.0755 Horse Feed. Sales tax applies to the sale of hay to a person to feed a pet horse or a work horse. On the other hand, tax would not apply to the sale of hay to a person to feed a horse the person was holding solely for sale in the regular course of business. In that event, the seller of the hay should timely take an exemption certificate from the purchaser. If the seller does not take a timely certificate, the seller has the burden of showing that the sale qualifies for the exemption. 2/6/97.