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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