§ 39-81. Exemption of gross proceeds from sale and purchase of feed.

(a)

In addition to the other exemptions from the sales tax levied under this article, gross proceeds accruing from the sale and purchase within the state of feed shall, subject to the conditions and limitations set forth herein, also be exempt from the sales tax.

(b)

Feed which is fed to poultry and livestock (including breeding stock and wool-bearing stock) for the purpose of producing eggs, poultry, milk or meat for human consumption is exempt from the sales tax. Feed purchased in the state for the purpose of being fed to and which is fed by the purchaser to draft animals shall also be exempt from sales tax.

(c)

The words "draft animals" as used in this section shall be construed to mean and include domestic animals such as horses and mules directly used in producing and marketing agricultural products. The term "feed" as used in this section shall be construed to mean and include only salt, grains, tankage, oyster shells, mineral supplements, limestone and other generally recognized animal feeds. The term "feed" does not include stock tonics, poultry remedies, other medicinal preparations and conditioners, water purifying products, stock sprays, disinfectants and the like. The word "poultry" as used in this section shall be construed to mean and include only domestic fowls which are generally kept or raised for the market or the production of eggs. The word "livestock" as used in this section shall not mean and include dogs, cats, fur-bearing animals, pet birds or animals or birds of any kind that are generally referred to as pets.

(d)

The exemption provided for in this section is only granted and extended where the purchaser of feed that is to be used and in fact is used for a purpose that would bring about an exemption under the preceding section executes an invoice or sales ticket in duplicate on a form to be prescribed by the tax commission. The purchaser may demand and receive a copy of the invoice or sales ticket and the seller shall retain a copy.

(Code 1966, § 6-13; Code 1982, § 28-30; Ord. No. 1160, § 6, 4-25-1966)