23 Va. Admin. Code § 10-210-590

Current through Register Vol. 41, No. 1, August 26, 2024

Section 23VAC10-210-590 - [Repealed effective 9/28/2024] Feed making

When used directly in making feed for sale or resale, the tax does not apply to the following items:

1. Machinery, tools, or repair parts;

2. Cereal grains and other feed ingredients;

3. Fuel, power, or energy; or

4. Supplies.

Feed ingredients include drugs, vitamins, minerals, nonprotein nitrogen, supplements, and additives. Tangible personal property used in administration, distribution, or indirectly in feed making, such as in heating and illumination of a building, is subject to the tax.

23 Va. Admin. Code § 10-210-590

Derived from VR630-10-39.1; added March 1983; amended, eff. July 1, 1993; Repealed, Virginia Register Volume 40, Issue 24, eff. 9/28/2024.

Statutory Authority: § 58.1-203 of the Code of Virginia.