Was yeast exempt when sold for use as poultry feed?

Short answer Yes. California treated yeast sold for use as poultry feed as exempt under Ruling 47 as then cited.

State

Ruling

Annotation 110.1420

Tax type

Sales and Use Tax

Issued

1951-09-24

Issued by

California State Board of Equalization

Requested by

A seller asking whether yeast sold for use as poultry feed was taxable

Topics

yeast poultry feed animal feed exemptions

Source

View Original PDF

Apply this to your situation

This page answers the general question as of 1951. Ask about yours and see what current California tax law says, with citations.

Disclaimer: This is a California State Board of Equalization tax-counsel letter dated September 24, 1951, published by CDTFA as support for a sales and use tax annotation. It addresses yeast specifically sold for use as poultry feed under Ruling 47 as then cited. Another taxpayer should not treat it as binding and should check current yeast, poultry-feed, feed-ingredient, animal-feed, 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

Yeast sold for use as poultry feed was exempt under Ruling 47 as then cited.

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/110-1420.pdf

Original ruling text

110.1420

STATE OF CALIFORNIA

STATE BOARD OF EQUALIZATION

September 24, 1951

H--- P--- P--- A---, Inc.
P. O. Box XX
---, California
Gentlemen:
In answer to your letter of September 6 you are advised that your sales of yeast for use as a
poultry feed is exempt from the State sales tax under Sales and Use Tax Ruling 47, copy enclosed.
Very truly yours,

R. G. Hamlin
Tax Counsel

RGH:ja

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