Cottonseed meal is exempt from  sales and use tax when sold for use as a feedstuff for livestock  or poultry. It is not exempt as a fertilizer when sold in pure  form unmixed with other ingredients. See Rule 810-6-3-.12,  Cottonseed Meal Exchanged For Cottonseed. [Sections  40-23-4(a)(2), 40-23-4(a)(4), 40-23-62(5) and 40-23-62(7)]

Author: Dan DeVaughn

Statutory Authority: Code of Ala. 1975, §§40-23-31, 40-23-83.

History: Filed September 28, 1982. Amended: Effective March 24, 1993.