Sales of feed and seed mixes to customers who feed whitetail deer used for breeding and hunting are not exempt from Missouri sales tax. Sales of feed for livestock are exempt from sales tax, but whitetail deer do not meet the definition of livestock and therefore do not qualify. Sales of fencing supplies other than posts and wires, however, are exempt from Missouri sales tax if the fencing is used for production of crops, livestock, or poultry. (Letter Ruling No. LR5265, Missouri Department of Revenue, November 4, 2008)