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 110.0780

(b) FEED

110.0780 Horse Feeds. The sale of feed for work horses used principally in plowing for cultivation of food products for human consumption does not come within the exemption of Regulation 1587. Horse flesh does not ordinarily constitute food for human consumption and since the owners of the work horses are using the horses rather than breeding them for sale, the feed exemption does not apply. 4/15/54.