ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-1-.36. Commercial Fish Feed.
(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. (Section 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. (Sections 40- 23-4(a)(29) and
40-23-62(29)) (Adopted December 15, 1969, amended March 18, 1970, readopted
through APA effective October 1, 1982, amended April 3, 1987, amended July 9, 1998)
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