ALABAMA DEPARTMENT OF REVENUE
SALES, USE & BUSINESS TAX DIVISION
SALES & USE TAX RULE
810-6-3-.01.02. Livestock, Definition of.
(1) In accordance with the guidelines for interpretation outlined in
Brundidge Milling Co. v. State, 45 Ala. App. 208, 228 So. 2d 475
(1969); the term "livestock" as used in Title 40, Chapter 23 of Code of
Alabama 1975 and in the sales and use tax regulations shall mean cattle,
swine, sheep, goats, and members of the equidae family of mammals such
as horses, mules, and donkeys.
(2) Animals other than those enumerated above do not fall within the
term "livestock." (Adopted through APA effective July 20, 1994)
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