(1) Sales of feed for livestock and poultry
(not including prepared food for dogs and cats) are exempt from sales and use
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
(b) Salt and salt
(c) Bone meal and oyster
(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.
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. (§§
Author: Patricia A. Estes
Ala. Admin. Code r.
Adopted March 9, 1961.
Amended: November 1, 1963. Filed September 28, 1982. Amended: Filed February
26, 1987. Amended: Filed June 4, 1998; effective July 9,
Code of Ala.