Ezel / Tax Rulings / CA

Was Vimin No. 64 exempt when sold as a mineral additive for cattle feed?

Short answer Yes. California treated the dolomite-and-kelp product as exempt animal feed when sold for consumption by range or dairy cattle.
State
CA
Ruling
Annotation 110.1300
Tax type
Sales and Use Tax
Issued
1966-08-15
Issued by
California State Board of Equalization
Requested by
A Board district audit office asking about Vimin No. 64 sold for cattle consumption
Topics
kelp cattle feed dairy cattle
Source
View Original PDF

Apply this to your situation

This page answers the general question as of 1966. Ask about yours and see what current California tax law says, with citations.

Currency note: this ruling is from 1966
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 August 15, 1966, published by CDTFA as support for a sales and use tax annotation. Its conclusion depends on the described dolomite-and-kelp formulation and sale for consumption by range or dairy cattle. Another taxpayer should not treat it as binding and should check current mineral-additive, cattle-feed, range-cattle, dairy-cattle, 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

Vimin No. 64 qualified as exempt animal feed when sold for consumption by range or dairy cattle. The product consisted of dolomite, identified as calcium magnesium carbonate, and kelp.

The memorandum described Vimin as a mineral additive mixed with salt or feed, although it could also be sold separately in 50-pound sacks. The exemption conclusion depended on its cattle-feed use.

Citations and references

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

Source

Original ruling text

State of California

Board of Equalization

Memorandum

To:

Marysville – Auditing (CD)

From:

Tax Counsel (GAT) - Headquarters

Subject:

P--- T--- L--XXXX --- --- -----, OR XXXXX
Re:

110.1300

Date:

August 15, 1966

(nonpermittee)

Vimin No. 64

It is our understanding that Vimin 64, a product consisting of dolomite (calcium magnesium carbonate) and kelp, is sold for use as a mineral additive for feeding cattle. It is mixed with salt at a ratio of 1:4 to 1:2 and with feed at a ratio of 1:100 to 1:20. Vimin 64 is sold separately by the 50 lb. sack or mixed with feed or salt. In our opinion, when it is sold for consumption by range or dairy cattle, it qualifies as an exempt animal feed under ruling 47.

GAT:em

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