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 110.0800

(b) FEED

110.0800 Horse Boarding Ranch. Feed sold to a horse breeding ranch which boards breeding stock for other persons, charging them a monthly amount for all boarding services including feed consumed, may not be purchased under a resale certificate. The ranch does not retail the feed to its customers; rather, it consumes the necessary amount of feed expended in providing the total service. 8/9/65.