N.D. Admin. Code 81-04.1-04-03

Current through Supplement No. 395, January, 2025

Section 81-04.1-04-03 - Agriculture - Livestock and poultry feeds

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.

N.D. Admin Code 81-04.1-04-03

Effective June 1, 1984.

General Authority: NDCC 57-39.2-19

Law Implemented: NDCC 57-39.2-01, 57-39.2-02.1, 57-39.2-04