AGO 1953 NO. 185 > Dec 22 1953
FARMERS; RETAIL SALES TAX ‑- FARMERS; COMPENSATING OR USE TAX ‑- FARMERS; TAXES ‑- SALES OF LIVESTOCK; EVASION, WIDE SCALE, EFFECT ON VALIDITY OF COLLECTION; CASUAL SALES ‑- TAXABILITY
Whether the retail sales tax applies to farm sales of livestock depends upon individual facts. In any event, however, if the sales tax is not applicable, the use tax is.