Sales – Large Animal Practice

Agricultural animals and horses qualify for the agricultural production exemption. Items used in agricultural production are exempt. Examples include:

• Bedding
• Drugs, including pills, antibiotics, injected drugs, ointments, and vaccines
• Feeds, feed additives, vitamins, and supplements
• Hay

Consumable materials and supplies for agricultural animals that are administered, attached, or become part of the animal are not taxable. Examples include:

• Animal markers
• Antiseptics
• Bandages
• Bull rings
• Calf boluses
• Capsules
• Disposable blades, needles, and syringes
• Ear Tags
• Horseshoes
• Insecticides
• Magnets
• Nitrogen and oxygen
• OB sleeves
• Semen
• Sutures
• Tattoo ink
• Teat dilators
• Tonics
• Udder cream

For more information, see Agricultural and Farming Industry Guide.

To claim this exemption, give your supplier a completed Form ST3, Certificate of Exemption. Specify the Agricultural production exemption.