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 110.1112

(b) FEED

110.1112 Presumption of Feed Exemption. Regulation 1587 provides that, in the absence of evidence to the contrary, it is presumed that sellers of feed which is of a kind ordinarily used only in the production of meat, dairy, or poultry products for human consumption are making exempt sales of such feed for use in the production of meat, dairy, or poultry products for human consumption. Such sellers, therefore, generally need not secure feed exemption certificates. The presumption of exemption also applies with respect to sales in small units (two standard sacks of grain or less and/or four bales of hay or less) of feed of a kind customarily used either for food production or other purposes (feeding work stock), or with respect to sales of feed that is specifically labeled by the manufacturer for food animals. This presumption of exemption does not extend to sales of other feeds even though the particular type of feed may be used 80% of the time to feed animal life of a kind used for human consumption. 7/14/81. (Am. 2000–2).