Ezel / Tax Rulings / CA

Did B Y-21 qualify as exempt feed when mixed into poultry and animal feed?

Short answer Yes. California treated the grain-fermentation product as feed because it supplied riboflavin and other nutrients to compounded feed.
State
CA
Ruling
Annotation 110.0440
Tax type
Sales and Use Tax
Issued
1951-09-24
Issued by
California State Board of Equalization
Requested by
A seller asking about B Y-21 used as a riboflavin source in poultry and animal feed
Topics
poultry feed animal feed nutrients exemptions
Source
View Original PDF

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This page answers the general question as of 1951. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1951
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a California State Board of Equalization tax-counsel letter dated September 24, 1951, published by CDTFA as support for a sales and use tax annotation. Its conclusion depends on B Y-21 being dried fermentation solubles from grain used to add riboflavin and other nutrients to poultry or animal feed. Another taxpayer should not treat it as binding and should check current B Y-21, riboflavin, fermentation-solubles, poultry-feed, animal-feed, nutrient, exemption, and sales-and-use-tax rules. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

B Y-21 qualified as exempt animal feed under Ruling 47 as then cited. The enclosed product description called it dried fermentation solubles from grain, and it was mixed into poultry and animal feed to supply riboflavin and other nutrients.

Citations and references

  • California State Board of Equalization Ruling 47 (as cited)

Source

Original ruling text

110.0440

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

September 24, 1951

V--- W--- and R---, Inc.
XXXX --- ----- --- X, California
-- - XXXXX
Gentlemen:
This is in answer to your letter of September 6 with respect to the application of the State sales tax to your sales of a product known as B Y-21, which the pamphlet enclosed with your letter describes as “dried fermentation solubles from grain” for use in mixing with poultry and animal feeds as a source of riboflavin. It appears that this product is added to poultry and animal feeds to provide riboflavin and other nutrients to the compounded feeds. It is, therefore, our opinion that the sale of this product constitutes a sale of an animal feed which is exempt from the tax under Sales and Use Tax Ruling 47, copy enclosed. Very truly yours,

R. G. Hamlin
Tax Counsel

RGH:ja
cc:

Burnett Sheehan

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