Laws, Regulations and Annotations
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Business Taxes Law Guide—Revision 2024
Sales and Use Tax Annotations
A B C D E F G H I J L M N O P R S T U V W X
A
110.0000 Animal Life and Feed—Regulation 1587
Annotation 110.0800
(b) Feed
110.0800 Horse Boarding Ranch. Feed sold to a horse breeding ranch which boards breeding stock for other persons, charging them a monthly amount for all boarding services including feed consumed, may not be purchased under a resale certificate. The ranch does not retail the feed to its customers; rather, it consumes the necessary amount of feed expended in providing the total service. 8/9/65.