(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.