Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2013
 

Sales and Use Tax Annotations


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A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.0940

(b) FEED

110.0940 "Medicated Feeds." When poultry and animal feeds are fortified with drugs or other non-nutritive ingredients which are added for the purpose of preventing and controlling disease, the feeds will not lose their exempt status. On the other hand, if the mixture is labeled and sold for the specific treatment or cure of disease, the product will not be regarded as a feed. 4/26/51.

(Note: Changes to drugs and medicines in section 6358.4, operative April 1, 1996, and subdivision (e) of section 6358, operative January 1, 1997.) (Am. 2000–2).