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Sales of feed to horse owners: Sales of feed for horses are generally subject to the retail sales tax.
However, sales of feed for breeding animals registered with a nationally recognized breeding association are considered sales for resale and not subject to retail sales tax. To validate the wholesale sale, the horse owner must give a completed Farmers' Certificate for Wholesale Purchases and Sales Tax Exemptions (Section 2 of the form) to the seller stating that the horse is registered with a nationally recognized breeding association and is used for breeding purposes. The seller of feed is subject to B&O tax under the wholesaling classification on the income received (sales tax is not collected).
Sales of Feed to Stable Owners: Sales to third party stables are generally subject to retailing B&O tax and retail sales tax.
However, if the stable separates the feed charge from the boarding charge, the buyer can purchase the feed using a reseller permit and not pay sales tax. (The supplier would report this as a wholesale sale.) The stables’ feed charges are taxable under retailing B&O tax and retail sales tax. However, sales of feed for nationally registered breeding animals are not subject to retail sales tax. (See "Sales of feed to horse owners" above.)
