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 110.0760

(b) FEED

110.0760 Horse Feeds. Feed purchased for breeding stock is exempt since the product (foals) is sold in the regular course of business. If horses are raced, feed is taxable. A liveryman is a consumer unless he clearly retails feed to his customers. In such case, he can buy such feed under a feed exemption certificate. 4/6/64.