Ezel / Tax Rulings / CA

Was Unistat exempt when designed to be mixed into animal feed as a growth stimulant or disease preventive?

Short answer Yes. California classified Unistat and the two companion preparations as exempt feed because they were designed for incorporation into animal feed.
State
CA
Ruling
Annotation 110.1250
Tax type
Sales and Use Tax
Issued
1961-02-27
Issued by
California State Board of Equalization
Requested by
A manufacturer asking about three growth-stimulant and disease-control products mixed into animal feed
Topics
disease prevention coccidiosis feed additives animal feed exemptions
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1961. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1961
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 February 27, 1961, published by CDTFA as support for a sales and use tax annotation. It classifies three named preparations based on instructions requiring them to be mixed with feed and the product functions then described. Another taxpayer should not treat it as binding and should check current Unistat, growth-stimulant, disease-preventive, coccidiosis-control, feed-additive, 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

Unistat was classified as exempt feed because it was designed as a growth stimulant or disease preventive and its instructions directed users to mix it into animal feed.

The same conclusion applied to 3-Nitro Powder and Polystat No. 2. The letter said sales-tax reimbursement should not be charged on sales of the three preparations under section 6358 as then cited.

Citations and references

  • California Revenue and Taxation Code section 6358 (as cited)

Source

Original ruling text

110.1250

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

February 27, 1961

V--- Corporation
P. O. Box XXX
---, California

Attention:

E-XXXXX
Now: SR -- XX-XXXXXX

Mr. C--- H. R--Vice President

Gentlemen:
This is in reply to your letter of February 15 concerning the taxability of three products: “3Nitro Powder”, “Polystat No. 2”, and “Unistat”, which are used as growth stimulants and in controlling coccidiosis. The instructions of all three products direct the user to mix the preparations with various amounts of feed. It is our opinion that any preparation designed as a growth stimulant or a preventive of disease, which is designed to be incorporated into the feed of the animal, should itself be classified as a feed and exempt under Section 6358 of the California Sales and Use Tax Law. Sales tax reimbursement, therefore, should not be charged the customer on sales of these products. Very truly yours,

E. H. Stetson
Tax Counsel
By______
John H. Knowles

JHK:tl

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