There are exempted from the taxes imposed by this chapter the gross receipts from sales of, and the storage, use or other consumption of:
- 1. Any form of animal life of a kind the products of which ordinarily constitute food for human consumption.
- 2. Feed for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
- 3. Seeds and annual plants the products of which ordinarily constitute food for human consumption or are to be sold in the regular course of business.
- 4. Fertilizer to be applied to land the products of which are to be used as food for human consumption or sold in the regular course of business.
[56:397:1955]