45 IAC 2.2-5-2 Sales to farmers; feed

Sec. 2. (a) The state gross retail tax shall not apply to any of the following transactions: (1) Sales to farmers of feed for animals and poultry used by the purchaser in the direct production of food and agricultural commodities. (2) Sales of feed for animals and poultry to a farmer to be directly used by the farmer in the direct production of food or agricultural commodities for human, animal, or poultry consumption are exempt from tax. (3) Sales to farmers of feed for animals and poultry are exempt from tax, provided such feed is to be used for animals and poultry which were purchased exempt from tax. This exemption applies also to feed purchased for animals and poultry which are raised by a farmer entitled to this exemption and which animals or poultry would have qualified for exemption if they had been purchased by the farmer. (b) Definition: The term "feed" includes salt, grains, tankage, oyster shells, mineral supplements, vitamins, and other generally recognized animal feed.