NDAC 81-04.1-04-03

Agriculture - Livestock and poultry feeds

Last amended: 1984Year: 2026Length: 35 wordsOfficial source

Cite as N.D. Admin. Code ยง 81-04.1-04-03

Pet foods, including wormers and tonics, are not livestock feeds and are subject to sales tax whether or not such animals are kept as pets. Horse feed and rabbit feed are exempt from sales tax.
NDAC 81-04.1-04-03: Agriculture - Livestock and poultry feeds | Justis AI