qualified animal feed use
(9) Substances used in the production of animal feed (A) In general In the case of— (i) nitric acid, (ii) sulfuric acid, (iii) ammonia, or (iv) methane used to produce ammonia, which is a qualified animal feed substance, no tax shall be imposed under section 4661(a). (B) Qualified animal feed substance For purposes of this section, the term “qualified animal feed substance” means any substance— (i) used in a qualified animal feed use by the manufacturer, producer, or importer, (ii) sold for use by any purchaser in a qualified animal feed use, or (iii) sold for resale by any purchaser for use, or resale for ultimate use, in a qualified animal feed use. (C) Qualified animal feed use The term “qualified animal feed use” means any use in the manufacture or production of animal feed or animal feed supplements, or of ingredients used in animal feed or animal feed supplements. (D) Taxation of nonqualified sale or use For purposes of section 4661(a), if no tax was imposed by such section on the sale or use of any chemical by reason of subparagraph (A), the 1st person who sells or uses such chemical other than in a sale or use described in subparagraph (A) shall be treated as the manufacturer of such chemical.