Was Vitagold Coccidiosis Control Mash exempt animal feed?

Plain-English summary

Vitagold Coccidiosis Control Mash with 0.05% nitrophenide did not qualify as exempt feed under Ruling 47 as then cited. Its retail sale was taxable.

The submitted label said the product could not be fed longer than three days without changing to nonmedicated feed, warned that excess quantities could be toxic, and required three days after medication stopped before birds could be slaughtered for food. Counsel therefore treated it as medication rather than feed.

This PDF is a separately indexed copy of the same five-product correspondence supporting Annotation 110.1340. That annotation focuses on the four other Vitagold products classified as exempt feed; this page preserves Annotation 110.1320's medicated-mash focus.

Citations and references

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

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/110-1320.pdf

Original ruling text

STATE BOARD OF EQUALIZATION
OFFICE CORRESPONDENCE

110.1320
Sacramento
January 14, 1957

To:

San Diego - Auditing

From:

Headquarters – Sales Tax Counsel (WWM:JDP)

Re:

S--- D--- C--- P--- A--XX XXnd Street
--- ---, California

Account.

SR -- XX-XXXXXX
F-XXX

In your memorandum of November 8, 1956, you request an opinion regarding the status of five products with respect to their classification as non-taxable feeds. “Vitagold Broiler-Fryer Mash”, “Vitagold Bunny-Ade Pellets”, “Vitagold Turkey PreStarter” and Vitagold Chlortetracycline Poultry Mix” are exempt feeds within the meaning of ruling 47. However, we do not regard “Vitagold Coccidiosis Control Mash with 0.05% Nitrophenide” as an exempt feed within the meaning of ruling 47. In reaching this conclusion we have taken into consideration the feeding instructions on the back of the submitted label. Therein it states:

“Feed as the sole ration but do NOT feed longer than three days at one time without changing to non-medicated feed. In excess quantities this feed can be toxic to the birds. WARNING: Do not slaughter any birds for food until three (3) days after medication has stopped to allow time for elimination of the drugs from edible tissues.” Since the product cannot be used for a period of over three days without being harmful to the birds, we cannot regard it as a feed. Accordingly, the tax will apply to the retail sales thereof.

Warren W. Mangels

JDP:ro