- (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. (§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. (§§40-23-4(a)(29) and 40-23-62(29))
Author: Dan DeVaughn
Statutory Authority: Code of Ala. 1975, §§40-2A-7(a)(5), 40-23-4(a)(29), 40-23-31, 40-23-62(29), 40-23-83.
History: Adopted December 15, 1969. Amended: Filed March 18, 1970. Amended: Filed February 26, 1987. Amended: Filed June 4, 1998; effective July 9, 1998.