17 NCAC 07B .4003          FEED, REMEDIES, VACCINES, MEDICATIONS, AND LITTER MATERIAL FOR ANIMALS

Sales of remedies, vaccines, medications, litter materials, and feed for animals, including cattle, horses, mules, sheep, chickens, turkeys, bees, and fish, held or produced for commercial purposes are exempt from sales or use tax.  The terms "remedies" and "medications" mean all medicines in the generally accepted sense of the term and also include tonics for internal use, vitamins, ointments, liniments, antiseptics, anesthetics, and other medicinal substances having preventive and curative properties in the prevention, treatment, or cure of disease in animals.  The term "feed" includes dietary supplements, such as minerals, oyster shells, salt, bone meal, and other similar preparations or compounds, to be fed directly or to be mixed with feed for animals for normal growth, maintenance, lactation, or reproduction, but does not include sand or grit.  The exemption does not include equipment or devices used to administer, release, or otherwise dispense remedies, vaccines, medications, litter material, or feed.  Retail sales of sand or grit for use in the production of animals are subject to the general rate of state tax and any applicable local sales or use tax.  Retail sales of remedies, vaccines, medications, litter materials, and feed for pets, such as birds, cats, and dogs, are subject to the general rate of state tax and any applicable local sales or use tax.

 

History Note:        Authority G.S. 105‑164.4; 105‑164.13; 105‑262;

Eff. February 1, 1976;

Amended Eff. August 1, 2003; August 1, 1998; October 1, 1993; October 1, 1991; May 1, 1990; May 11, 1979.