Administrative Code

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Virginia Administrative Code
Title 23. Taxation
Agency 10. Department of Taxation
Chapter 210. Retail Sales and Use Tax

23VAC10-210-590. 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.

Statutory Authority

§§ 58.1-203 and 58.1-607.2(5) of the Code of Virginia.

Historical Notes

Derived from VR630-10-39.1; added March 1983; amended, eff. July 1, 1993.

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