Cottonseed meal is exempt from sales and use tax when sold for use as a feedstuff for livestock or poultry. It is not exempt as a fertilizer when sold in pure form unmixed with other ingredients. See Rule 810-6-3-.12, Cottonseed Meal Exchanged For Cottonseed. [Sections 40-23-4(a)(2), 40-23-4(a)(4), 40-23-62(5) and 40-23-62(7) ]
Author: Dan DeVaughn
Ala. Admin. Code r. 810-6-3-.11
Statutory Authority:Code of Ala. 1975, §§ 40-23-31, 40-23-83.