Ezel / Tax Rulings / CA

Did Kalkar Grit qualify as exempt animal feed?

Short answer Yes. California treated the 85% calcium-carbonate product as exempt feed because it supplied substantial soluble calcium as a dietary supplement.
State
CA
Ruling
Annotation 110.0880
Tax type
Sales and Use Tax
Issued
1954-06-28
Issued by
California State Board of Equalization
Requested by
A Board audit office asking about Kalkar Grit sold as an animal-feed supplement
Topics
dietary supplements animal feed exemptions
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1954. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1954
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 an internal California State Board of Equalization legal memorandum dated June 28, 1954, published by CDTFA as support for a sales and use tax annotation. Its conclusion depends on the described 85-percent calcium-carbonate formulation and use as a soluble-calcium dietary supplement. Another taxpayer should not treat it as binding and should check current Kalkar Grit, calcium-carbonate, dietary-supplement, grit, shell, animal-feed, 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

Kalkar Grit qualified as exempt animal feed. The product contained 85% calcium carbonate, served as a substitute for grit and shell, and supplied substantial soluble calcium as a dietary supplement.

Citations and references

  • No specific statute or regulation was cited in the published memorandum.

Source

Original ruling text

STATE BOARD OF EQUALIZATION
OFFICE CORRESPONDENCE

110.0880
Sacramento, California
June 28, 1954

To:

Stockton – Auditing (ETB)

From:

Headquarters – Sales Tax Counsel (BH)

Re:

C--- O., H--- W., E--- O. &
E--- E. J--dba J---’s F--- & S--- Co.
P. O. Box XXX
---, California

Account No.

K-XXXXX

“Kalkar Grit” contaions 85% calcium carbonate and is sold as an animal feed. It is a substitute
for grit and shell. Since it does provide substantial quantities of soluble calcium as a dietary
supplement for the animals to which it is fed, it is an exempt animal feed.

Bill Holden
BH:ja

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