Ala. Admin. Code r. 810-6-3-.19 - Feed For Livestock And Poultry
(1) Sales of feed for livestock and poultry
(not including prepared food for dogs and cats) are exempt from sales and use
taxes. (§§
40-23-4(a)(4) and
40-23-62(7))
(2) The following items qualify for exemption
when sold for consumption by livestock or poultry;
(a) Stale bread, table waste, and other
foodstuffs which have become unsuitable for sale for human
consumption
(b) Salt and salt
blocks
(c) Bone meal and oyster
shells
(d) Blackstrap
molasses
(3) Bees are
members of the insect family and are not livestock; therefore, sales of food,
including sugar, for consumption by bees are not exempt from sales or use tax.
(§
40-23-1(a)(10))
(4) The gross proceeds of the sales of all
antibiotics, hormones and hormone preparations, drugs, medicines, and other
medications including serums and vaccines, vitamins, minerals, or other
nutrients for use in the production and growing of livestock and poultry by
whomsoever sold are exempt from the sales and use taxes. (§§
40-23-4(a)(29)
and 40-23-62(29))
Author: Patricia A. Estes
Notes
Statutory Authority: Code of Ala. 1975, §§ 40-23-7(a)(5), 40-23-1(a)(10), 40-23-4(a)(29), 40-23-31, 40-23-62(7)(29), 40-23-83.
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