§ 15051

15051. (a) Each person shall obtain a license from the secretary for each location where commercial feed is manufactured, distributed, sold, or stored for later sale. Persons who do not have a permanent place of business, but who otherwise manufacture, sell, or store feed shall also obtain a license from the secretary.(b) This section also shall apply to a person whenever the person’s name and address appears on the label of commercial feed as guarantor.(c) The following persons are exempt from this section:(1) A person that makes only retail sales of commercial feed which bear the tag or other approved indication that the commercial feed is from a licensed manufacturer or guarantor who has assumed full tax responsibility for the tonnage tax due under this chapter.(2) A person who manufactures commercial feed exclusively for feeding to his or her own animals.(Amended by Stats. 2000, Ch. 1000, Sec. 1.5. Effective January 1, 2001.)