related items. Regulation SU 14-151, “Commercial Farming and Related Items,” consolidates material from three other regulations which the Division of Taxation has now repealed:
- SU 07-36, “Farm Equipment and Farm Structure Construction Materials”;
- SU 01-44, “Feeds, Fertilizer, Plants and Seeds, Cattle Bedding, Chicken Litter”; and
- SU 87-57, “Livestock and Poultry”.
The Division of Taxation has also now repealed Regulation SU 87-11, “Boarding of Animals”, which is outdated.