Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
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.