Laws, Regulations & Annotations

Business Taxes Law Guide – Revision 2014
 

Sales and Use Tax Annotations


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A

110.0000 ANIMAL LIFE AND FEED—Regulation 1587

Annotation 110.1280

(b) FEED

110.1280 Vitamins. Vitamins sold for the purpose of and in a form to supply the normal nutritional requirements of animal life constitute animal feeds. Where, however, the vitamins are sold for use as and in the form of a dosage for the purpose of overcoming a specific deficiency, they are to be regarded as drugs. 12/7/51.

(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).