Virginia Administrative Code
Title 23 - TAXATION
Agency 10 - DEPARTMENT OF TAXATION
Chapter 210 - RETAIL SALES AND USE TAX
Section 23VAC10-210-590 - Feed making
Universal Citation: 3 VA Admin Code 10-210-590
Current through Register Vol. 41, No. 3, September 23, 2024
When used directly in making feed for sale or resale, the tax does not apply to the following items:
1. Machinery, tools, or repair parts;
2. Cereal grains and other feed ingredients;
3. Fuel, power, or energy; or
4. Supplies.
Feed ingredients include drugs, vitamins, minerals, nonprotein nitrogen, supplements, and additives. Tangible personal property used in administration, distribution, or indirectly in feed making, such as in heating and illumination of a building, is subject to the tax.
Statutory Authority: § 58.1-203 of the Code of Virginia.
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