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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 110.0920
(b) Feed
110.0920 Litter. Ground manure sold to chicken raisers and spread in chicken houses as a litter and partially consumed by the chickens, does not qualify as an exempt feed. Primary use of the product is for bedding purposes, the consumption thereof by the chickens being purely incidental. 4/13/54.