Alabama Administrative Code
Title 810 - ALABAMA DEPARTMENT OF REVENUE
Chapter 810-6-1 - GROSS PROCEEDS OF SALES; GROSS RECEIPTS; WHOLESALE SALES, SALES AT WHOLESALE; RETAIL SALES, SALES AT RETAIL; AUTOMOTIVE VEHICLES
Section 810-6-1-.36 - Commercial Fish Feed

Universal Citation: AL Admin Code R 810-6-1-.36

Current through Register Vol. 42, No. 11, August 30, 2024

(1) Sales of commercial fish feed including concentrates, supplements and other feed ingredients when such substances are used as ingredients in mixing and preparing feed for fish raised to be sold on a commercial basis are exempt from the sales and use taxes. (§ 40-23-4(a)(21))

(2) The gross proceeds of the sales of all antibiotics, hormones, and hormone preparations, drugs, medicines, and other medications including serums and vaccines, vitamins, minerals, or other nutrients for use in the production and growing of fish by whomsoever sold are exempt from sales and use taxes. (§§ 40-23-4(a)(29) and 40-23-62(29))

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§ 40-2A-7(a)(5), 40-23-4(a)(29), 40-23-31, 40-23-62(29), 40-23-83.

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