View all text of Subjgrp 377 [§ 780.300 - § 780.332]

§ 780.328 - Meaning of livestock.

The term “livestock” includes cattle, sheep, horses, goats, and other domestic animals ordinarily raised or used on the farm. This is further discussed in § 780.120. Turkeys or domesticated fowl are considered poultry and not livestock within the meaning of this exemption.