77-2704.41.

Feed, water, veterinary medicines, and agricultural chemicals; exemption.

(1) Sales and use taxes shall not be imposed on the gross receipts from the sale, lease, or rental of and the storage, use, or other consumption in this state of feed, water, veterinary medicines, and agricultural chemicals for consumption by, to be used on, or which are otherwise used in caring for any form of animal life of a kind the products of which ordinarily constitute food for human consumption or of a kind the pelts of which ordinarily are used for human apparel.

(2) For purposes of this section:

(a) Agricultural chemicals shall include insecticides, fungicides, growth-regulating chemicals, and hormones;

(b) Feed shall include all grains, minerals, salts, proteins, fats, fibers, vitamins, and grit commonly used as feed or feed supplements; and

(c) Veterinary medicines shall include medicines for the prevention or treatment of disease or injury.