| Hi Rebecca, The question you submitted with your survey said:
"If Potbellied Pig feed is taxed as pet feed does the state tax department recognize them as a pet?"
In the Iowa Rules and Regulations 701-17.9 states that:
701-17.9(422,423) Sales of breeding livestock, fowl and certain other property used in agricultural production. The gross receipts from the sales of the following tangible personal property relating to agricultural production is exempt from tax.
17.9(1)Sales of agricultural breeding livestock. "Livestock" means domestic animals which are raised on a farm as a source of food or clothing, Van Clief v. Comptroller of State of Md., 126 A.2d 865 (Md. 1956) and In the Matter of Simonsen Mill Inc., Declaratory Ruling of the State Board, Docket No. 211, April 24, 1980. The term includes cattle, sheep, hogs, and goats. On and after July 1, 1995, ostriches, rheas, and emus are livestock and their sales are also exempt from tax. On and after July 1, 1997, fish and any other animals which are products of aquaculture are considered to be livestock as well. Effective March 6, 2002, and retroactively to April 1, 1995, farm deer and bison are also included in the term "livestock." "Farm deer" are defined as set forth in Iowa Code section 189A.2 and commonly include animals belonging to the cervidae family, such as fallow deer, red deer or elk and sika. However, "farm deer" does not include unmarked free-ranging elk. Sales of the foregoing are exempt from tax. Excluded from the term are horses, mules, other draft animals, dogs, cats, and other pets. Also excluded from the term are mink, fish (prior to July 1, 1997), bees, or other nondomesticated animals even if raised in captivity and even if raised as a source of food or clothing. Also excluded is any animal raised for racing. Effective May 23, 2003, the definition of "livestock" includes whitetail deer and mule deer, but not free-ranging whitetail deer and mule deer.
With the above stated, "yes" potbellied pigs are taxable because they are companion pets, not livestock used for food or clothing.
Plese rate my service. Click here to take our 30 second survey. http://www.state.ia.us/tax/contact/e-survey.html
Nita Noble
Taxpayer Service Specialist
Taxpayer Services
PO Box 10457
Des Moines Iowa 50306 0457
www.nita.noble@idrf.state.ia.us
www.state.ia.us/tax
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-----Original Message-----
From: Noble, Nita
Sent: Thursday, December 02, 2004 8:20 AM
To: Rebecca A DiNolfi
Subject: RE: sales tax
Hello Rebecca, Under Iowa Code 422.42 and 423 feed sold for consumption by pets is subject to tax. The sale of pets is also taxable.
Please rate my service. Click here to take our 30 second survey. http://www.state.ia.us/tax/contact/e-survey.html
Nita Noble
Taxpayer Service Specialist
Taxpayer Services
PO Box 10457
Des Moines Iowa 50306 0457
www.nita.noble@idrf.state.ia.us
www.state.ia.us/tax
eFile and Pay your employee withholding taxes. Coming in 2005! http://www.state.ia.us/tax
Want to receive our newsletter? Go to our web site and sign up for e-lists, our e-mail newsletter and notices. http://www.state.ia.us/tax
covered by the Electronic Communications Privacy Act, 18 U.S.C. Ch.119 Sections 2510-2521 et seq., and contains information intended for the specified individual(s) only. If you are not the intended recipient or an agent responsible for delivering it to the intended recipient, you are hereby notified that you have received this document in error. Any review, dissemination, copying, or the taking of any action based on the contents of this information is strictly prohibited. If you have received this communication in error, please notify the sender immediately by e-mail, and delete the original message."
-----Original Message-----
From: Rebecca A DiNolfi [mailto:rdinolfi@juno.com]
Sent: Wednesday, December 01, 2004 4:46 PM
To: IDRF Customer Services
Subject: sales tax
After writing your question, please give us a name and daytime phone
number. If your question is complex we may need to call you.
I am looking for your information on the sales tax of pet food as
compaired to livestock feed. Is pet food taxed in your state? are the
sale of pets taxed as compaired to livestock?
I am looking for information on Potbellid pig feed as compaired to farm
pig feed.
thank you
Rebecca DiNolfi
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