Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2015

Sales and Use Tax Annotations

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110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.1118

(b) FEED

110.1118 Pro-Serve and Pro-Serve II. Pro-serve is a silage treatment which preserves nutrients in the silage so that animals get the most from the food. When sold to be used as an ingredient of the silage as feed for animal life of a kind the products of which constitute food for human consumption, or to be resold in the regular course of business, it is an exempt feed.

Pro-Serve II is a forage treatment which is added to hay to allow the hay to be baled at higher moisture levels thereby making the hay more nutritious and palatable. It is used in producing hay and not for the purpose of incorporation. Accordingly, sales of Pro-serve II are subject to tax 10/11/89.