Reverend DiNolfi,
I have found this information about the sale of livestock on the web page of
the Missouri Department of Revenue:
http://www.dor.mo.gov/tax/business/faq/exempt.htm#17 
 
Is the sale of animals taxable? 
The sale of livestock is exempt. Sales of animals or poultry for breeding or
feeding purposes, as part of a business enterprise, are not subject to tax.
The sale of animals for personal enjoyment or use is subject to tax. 
 
For more information regarding exemptions for animals or livestock, please
refer to 12 CSR 10-110.910. 
 
This answer refers to the Code of State Regulations, which is an explanation
of how a law is meant to be carried out.  You can read the one cited above
at: http://www.sos.mo.gov/adrules/csr/current/12csr/12c10-110.pdf . It seems
to indicate that feed is subject to tax if it is for an animal that has been
purchased for personal enjoyment rather than to be sold at retail.
 
You may wish to contact the Sales/Use Tax Division of the Missouri
Department of Revenue with further questions.  You can reach them at:
 
Sales/Use Tax
P.O. Box 840
Jefferson City, MO 65105-0840
(573) 751-2836
salesuse@dor.mo.gov
 
I hope this helps.
Cindy Bassett
 
Cynthia Bassett 
Reference Librarian 
Missouri State Library 
573.751.3615 
 
 
-----Original Message-----
From: Rebecca A DiNolfi [mailto:pigscanfly2@juno.com] 
Sent: Saturday, April 02, 2005 7:39 AM
To: SOSMain
Subject: Question of taxation for Potbellied Pigs
 
Dear Sir/ Madam
I would like to inquire if and why there is a sales tax on Potbellied pig
feed and the Potbellied pig itself if sold to the public. Looking forward to
your explanation as soon as possible.
Thank you for your answer
Respectfully
Rev. Rebecca DiNolfi