Missouri Code of State Regulations
Title 12 - DEPARTMENT OF REVENUE
Division 10 - Director of Revenue
Chapter 110 - Sales/Use Tax-Exemptions
Section 12 CSR 10-110.910 - Livestock
Universal Citation: 12 MO Code of State Regs 10-110.910
Current through Register Vol. 49, No. 18, September 16, 2024
PURPOSE: Sections 144.030.2(1), 144.030.2(7), 144.030.2(22), 144.030.2(29)and 144.030.2(32), RSMo, exempt from taxation certain livestock, feed and feed additives, medicines and vaccines, and pesticides and herbicides. This rule explains the requirements that must be met to qualify for these exemptions.
(1) In general, the sale of livestock, animals or poultry used for breeding or feeding purposes, feed for livestock or poultry, feed additives, medications or vaccines administered to livestock or poultry in the production of food or fiber, and sales of pesticides and herbicides used in the production of aquaculture, livestock or poultry are exempt from tax.
(2) Definition of Term.
(A) Aquaculture-The controlled
propagation, growth and harvest of aquatic organisms as defined in section
277.024,
RSMo.
(B) Commercial breeder-A
person, other than a hobby or show breeder, engaged in the business of breeding
animals for sale or exchange in return for consideration and who harbors more
than three (3) intact females for the primary purpose of breeding animals for
sale.
(C) Feed-Food essential for
growth, fattening or nourishment of livestock or poultry.
(D) Feed additives-Tangible personal
property, including medicine or medical additives added to feed.
(E) Livestock-Cattle, calves, sheep, swine,
ratite birds, including but not limited to, ostrich and emu, aquatic products
as defined in section
277.024,
RSMo, elk documented as obtained from a legal source and not from the wild,
goats, horses, other equine, or rabbits raised in confinement for human
consumption.
(F) Poultry-Any
domesticated bird, such as adult or baby chickens, turkeys, ducks, guinea fowl
or geese.
(3) Basic Application of Exemptions.
(A) Pursuant to
section 144.030.2(1), RSMo, sales of feed for livestock or poultry are not
subject to tax.
(B) Pursuant to
section 144.030.2(22), RSMo, sales of feed additives, medications or vaccines
administered to livestock or poultry in the production of food or fiber, and
sales of pesticides used in the production of livestock or poultry for food or
fiber are not subject to tax. Examples include hormones, digestive aids,
antibiotics, hog wormers, tonics, medical preparations.
(C) Pursuant to section 144.030.2(7), RSMo,
sales of animals used for breeding or feeding purposes are exempt. Unlike the
exemptions for feed and feed additives, which are limited to livestock or
poultry, this exemption applies to all animals.
(D) Pursuant to section 144.030.2(22), RSMo,
sales of bedding used in the production of livestock or poultry for food or
fiber are exempt. Examples of bedding may include, but are not limited to, wood
shavings, straw and shredded paper.
(E) Pursuant to section 144.030.2(29), RSMo,
livestock sales are exempt when the seller is engaged either in the growing,
producing or feeding of such livestock, or in the business of buying and
selling, bartering or leasing of such livestock.
(F) Pursuant to section 144.030.2(32), RSMo,
sales of pesticides or herbicides used in the production of aquaculture,
livestock or poultry are exempt.
(G) Pursuant to section 144.030.2(35), RSMo,
sales of feed which are developed for and used in the feeding of pets owned by
a commercial breeder when such sales are made to a commercial breeder, licensed
pursuant to sections
273.325
to
273.357,
RSMo are exempt.
(H) Sales of
poultry to persons to produce eggs for the sole purpose of the person's
consumption are subject to tax.
(I)
Sellers of poultry are not subject to tax when-
1. The poultry is sold for breeding purposes;
or
2. The poultry is sold to
persons who raise the poultry for subsequent sale in dressed or processed form;
or
3. The poultry is used to
produce eggs to be ultimately sold in processed form or otherwise at retail;
or
4. The poultry are purchased for
resale. (J) Sales of animals for the purchaser's personal enjoyment or use
only, are subject to tax. Sales of animals for breeding or feeding purposes as
part of a business enterprise are not subject to tax.
(4) Examples.
(A) An individual purchases feed,
nonprescription vaccines, and bedding for show horses. The purchase of the feed
is not subject to tax, however the purchase of the vaccines and the bedding is
subject to tax.
(B) A farmer
purchases feed, vaccines and bedding for use in his swine operation. The
purchases of the feed, vaccines and bedding are exempt.
(C) A rancher breeds and sells horses. The
sales of the horses are not subject to tax.
(D) A rabbit farmer raises rabbits, which are
sold for processing as food for human consumption. Feed for the rabbits is not
subject to tax because rabbits raised in confinement for human consumption are
livestock.
(E) A person sells feed
to a pet shop which raises and sells rabbits to the general public as pets. The
sale of the feed is subject to tax.
(F) A fish farmer purchases fish for use in
his aquacultural operation. The purchase of the fish is exempt from
tax.
(G) An individual decides to
construct and stock a lake on his farm for recreational fishing by his family,
neighbors and friends. The purchase of the fish is subject to tax.
(H) A breeder of parakeets purchases feed for
breeding stock. The bird feed is subject to tax, because a parakeet breeder
does not fit the definition of a commercial breeder.
*Original authority: 144.270, RSMo 1939, amended 1941, 1943, 1945, 1947, 1955, 1961.
Disclaimer: These regulations may not be the most recent version. Missouri may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google
Privacy Policy and
Terms of Service apply.
