Did Silogerm qualify as animal feed even though its bacilli were not themselves nutrients?

Plain-English summary

Silogerm qualified as animal feed under the same conditions as other feed. The product was a bacillus culture that produced lactic acid; although the bacilli were not nutrients themselves, their action inhibited harmful bacteria, reduced silage spoilage, improved digestion, and increased milk production.

Counsel analogized the product to yeast used in bread, which was considered a human-food product.

Citations and references

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

Source

• Annotated Legal Opinions collection: https://cdtfa.ca.gov/taxes-and-fees/annotations-menu.htm
• Annotation page: https://cdtfa.ca.gov/lawguides/vol2/suta/110-0000-all.html
• Original supporting opinion: https://cdtfa.ca.gov/lawguides/annotations/110-1180.pdf

Original ruling text

110.1180

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 19, 1952

Account No. K-8515

S--- S--- H--P. O. Box XXXX
---, California
Gentlemen:
Your letter of January 16 to our Stockton District Office has been referred to us for reply. You inquire whether “silogerm” is exempt as an animal feed. It appears that Silogerm is a culture containing bacilli of a type known to product lactic acid. The bacilli themselves are not nutrients but the lactic acid they produce improves the ensilage by inhibiting the growth of harmful bacterial, reducing spoilage, making the ensilage more easily digested and increasing milk production. We are of the opinion that it is analogous to yeast used in making bread. Such yeast is considered a food product for human consumption. Accordingly, we would regard Silogerm as an animal feed and exempt under the same conditions that other animal feeds are exempt. Very truly yours,

E. H. Stetson
Tax Counsel

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Mr. M. D. H---