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North Dakota Administrative Code Title 81 — Tax Commissioner

N.D. Admin. Code § 81-04.1-04-03

Agriculture - Livestock and poultry feeds

Official textlegis.nd.govlast amended

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.

Amendment history

History: 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

Source: view the official PDF

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In this article (40 sections)
  1. 81-04.1-02-02 · Contracts with governments
  2. 81-04.1-02-03 · Tangible personal property purchases - United States…
  3. 81-04.1-02-04 · Sales to federal corporations
  4. 81-04.1-03-01 · Sales to American Indians - Sales on an Indian…
  5. 81-04.1-03-01.1 · State-tribal tax administration agreement - Effect on…
  6. 81-04.1-03-02 · Sales by employers to employees
  7. 81-04.1-03-03 · Food and food products for human consumption
  8. 81-04.1-03-04 · Sales in interstate commerce
  9. 81-04.1-03-05 · Sales of legal tender coins, currency, and precious…
  10. 81-04.1-03-06 · Meal tickets and gift certificates
  11. 81-04.1-03-07 · Sales to owners or operators of a building
  12. 81-04.1-03-08 · Sales by trustees, receivers, executors, and…
  13. 81-04.1-03-09 · Sales of microfiche
  14. 81-04.1-03-10 · Mailing lists
  15. 81-04.1-03-11 · Computers - Hardware and software
  16. 81-04.1-03-12 · Sales by political parties and political committees
  17. 81-04.1-03-13 · Sales to a person from Montana
  18. 81-04.1-03-14 · Sales to residents of Canada
  19. 81-04.1-04-01 · Agriculture - Commercial chemicals and seeds for…
  20. 81-04.1-04-02 · Agriculture - Farm machinery and irrigation equipment -…
  21. 81-04.1-04-03 · Agriculture - Livestock and poultry feeds
  22. 81-04.1-04-04 · Amusement - Admission receipts - Public school districts
  23. 81-04.1-04-05 · Amusement - Fair operators and concessionaires
  24. 81-04.1-04-06 · Amusement - Games of chance
  25. 81-04.1-04-07 · Amusement - Materials purchased by religious,…
  26. 81-04.1-04-07.1 · Educational, religious, or charitable sales activities
  27. 81-04.1-04-08 · Amusement - Skating rinks
  28. 81-04.1-04-09 · Amusement - Tickets and admissions to places of…
  29. 81-04.1-04-10 · Vending machines
  30. 81-04.1-04-10.1 · Amusement - Coin-operated amusement devices
  31. 81-04.1-04-11 · Auctions - Auctioneers, agents, and public auctions
  32. 81-04.1-04-12 · Auctions - Foreclosure sales
  33. 81-04.1-04-13 · Automobiles - Sales
  34. 81-04.1-04-14 · Automobiles - Tire and tube repairing
  35. 81-04.1-04-15 · Automobiles - Washing, waxing, and lubrication
  36. 81-04.1-04-16 · Banks - Federal and state credit unions
  37. 81-04.1-04-17 · Banks - Purchases and sales by national banks, state…
  38. 81-04.1-04-18 · Banks - Sales by loan or finance companies
  39. 81-04.1-04-19 · Blacksmith and machine shops
  40. 81-04.1-04-20 · Contractors
Full table of contents →