063.01 Feed, agricultural chemicals, veterinary medicines, feed supplements, and water for consumption by, use on, or use in caring for animal life of a kind, the products of which ordinarily constitute food for human consumption or of a kind, the pelts of which ordinarily are used for human apparel, are exempt from the sales tax.
063.01A For the purposes of this regulation, animal life is limited to those animals that are included in 063.01.
063.02 Feed and feed supplements includes whole and processed grains or mixtures thereof, silage, hay, and forages or meals made therefrom, mill feeds and commercial feeds, minerals, salt, proteins, fats, fibers, vitamins, bone meal, cod liver oil, limestone, calcium carbonate, grit, and oyster shell. The sale of such items to be used either separately or mixed as a feed or a feed supplement is exempt from the tax whether sold as a premix, concentrate, top dressing, or in raw form.
063.03 Water supplied for the care of animal life shall include water purchased to be applied on such animal life for cooling or cleaning purposes.
063.04 Water is exempt from tax only when any incidental use of the water for other than care of or consumption by animal life is less than ten percent of the water purchased. Each person claiming an exemption for water usage shall provide the seller with an exempt sale certificate.
063.05 Veterinary medicines as used in this regulation includes medicines for the prevention or treatment of disease or injury in animals and includes all drugs, antibiotics, viruses, serums, toxins, antitoxins, or analogous products of natural or synthetic origin. (Reg-1-078, Veterinarians and Veterinary Medicines)
063.06 Agricultural chemicals as used in this regulation includes pesticides, insecticides, fungicides, growth-regulating chemicals, hormones, rodenticides, or any other substance or mixture intended for preventing, destroying, repelling, or mitigating pests of animals or to affect the structure or function of animals. (Reg-1-078, Veterinarians and Veterinary Medicines)
063.07 Sales of feed, feed supplements, veterinary medicines, and agricultural chemicals labeled by the manufacturer as solely for treatment or care of food-producing animals do not require an exempt sale certificate when the seller has other documentation to support the exempt sale.
063.07A Sales of feed, feed supplements, veterinary medicines, and agricultural chemicals that can be used in the treatment or care of both food-producing animals and nonfood-producing animals are taxable unless supported by an exempt sale certificate.
063.08 Sales of feed, feed supplements, veterinary medicines, agricultural chemicals, or water for non-food producing animals, such as zebras, parakeets, penguins, canaries, donkeys, mules, domesticated elk and deer, ostriches, emus, horses, work animals, and pets, such as cats, dogs, and birds, or breeding stock of these animals are taxable.
(Sections 77-2702.07 and 77-2704.41, R.R.S. 2003. October 1, 2003.)