(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 personâs 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.
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