Were five nutritional products exempt when sold to feed mixers for compounded animal and poultry feed?

Plain-English summary

Vitamin D3, Vitamin B-12, Baciferm, Dupont's Two-Sixty-Two Feed Compound, and BY-500 qualified as animal feed under Ruling 47 as then cited.

Each product was sold to feed mixers for incorporation into compounded animal or poultry feed and was intended to supply part of the nutrition required by the animals or birds.

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/110-1360.pdf

Original ruling text

110.1360

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

December 7, 1951

V--- Waters & Rogers, Inc.
XXXX --- ----- --- X, California
Attention:

Mr. T. L. D---, Office Manager
X XXXXX

Gentlemen:
This is in answer to your recent letter with respect to the application of the State sales tax to your sales of vitamin D3, Vitamin B-12, Baciferm, Dupont’s Two-Sixty-Two Feed Compound and BY-500 to feed mixers who incorporate these products in compounded animal and poultry feeds. It appears that each of the products is intended to provide a part of the nutrition required by the animals or poultry to be fed. It is, therefore, our opinion that sales of these products are exempt as sales of animal feeds within the meaning of Sales and Use Tax Ruling 47. Very truly yours,

R. G. Hamlin
Tax Counsel

RGH:ja
cc:

Mr. Burnett Sheehan

Note: Checked with Mr. W. L. Hunter, Chief Assistant,
Bureau of Field Crops, Department of Agriculture.