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Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations


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A


110.0000 Animal Life and Feed—Regulation 1587

Annotation 110.0374

(b) Feed

110.0374 Anti Scours Action Program (ASAP). ASAP is a nonmedicated oral dehydration therapy for young milk-fed calves suffering from scouring and diarrhea. It contains primarily roughage, sweeteners, fat, whey, vitamins, and minerals. The product is mixed with water and fed to young calves in place of milk. It can be used in conjunction with antibiotics and provides "a rapidly available energy source for the weak calf." It replaces milk feeding in the calf's diet and contains nutrients. ASAP has significant nutritional value and, therefore, qualifies as a tax-exempt feed under Regulation 1587. 7/19/90.