Laws, Regulations & Annotations
Business Taxes Law Guide – Revision 2014
Sales and Use Tax Annotations
110.0000 ANIMAL LIFE AND FEED—Regulation 1587
110.0920 Litter. Ground manure sold to chicken raisers and spread in chicken houses as a litter and partially consumed by the chickens, does not qualify as an exempt feed. Primary use of the product is for bedding purposes, the consumption thereof by the chickens being purely incidental. 4/13/54.